political economy and optimal income tax models with a focus on income acquisition. However, actual tax-benefit systems are … based on much more information. We introduce fairness in a tax-benefit scheme that is based on several characteristics. The … extent to which it can be changed by exerting effort. Two testable predictions result. First, the tax rate on partially …

give specific attention to the choice of the bandwidth used to define "close equals" in terms of pre-tax income. We also …

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a …

rationing the supply of the goods. This article compares the efficiency of these institutions. We report the results of a 2x2 …

We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as … endogenized. We show that graduate taxes reduce work incentives but provide incentives to improve teaching quality. Yet if tax … allocated the revenue generated by its own alumni. In addition, we demonstrate how a budget-balancing graduate tax would …

concerning the health effects of the consumption of fat and of healthy goods. The level of the fat tax is determined through … fraction of the fat tax proceeds is "earmarked" to reduce health insurance premiums while the remaining fraction finances a … welfare, anticipating the induced political equilibrium. We show that the fat tax in the political equilibrium is always lower …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

Barriers to outsourcing that are being currently implemented in the US effectively tax its companies who "export" jobs … oligopolistic context. We find that while an outsourcing tax favors domestic workers by causing firms to switch to a greater use of … effects, which inform us about the conditions under which such a tax achieves its stated objective. Next, we consider the …