We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many … and female income. We make several additional contributions, including a test for Pareto efficiency and a condition on …

We study the optimal taxation of risk-free and excess capital income with heterogeneous rates of return, alongside an … stochasticity of capital income tax revenue. …

This paper presents an approach for the estimation of welfare effects of tax policy changes under heterogeneity in …

Most empirical studies of the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining … changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We …

analysis suggests that a discrepancy between the income that is reported inour database and the income on which the decision to … authorities to grant or refuse the subsidy are analyzed.Estimation results for this model differ from that of the first.A third … model is explicitly based on the assumption that the decision-making processes arebased on an income level that may be …

investments through equity rather than debt andsupply income insurance. The government, however, can circumventthis problem and … equityfinancing of education coupled to provision of some income insuranceis the optimal way to finance education when private markets …

differences in confidence concerning future relative income position, risk aversion, and social preferences. We use data from lab … mechanisms. We find that when choosing to redistribute income as a disinterested observer, women choose higher tax rates than men … when initial income depends on performance in a task but not when it is randomly allocated. In a veil of ignorance …