This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An … example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations … one tax system. However, this tax system is often undesirable since it severely restricts the choice space of agents in …

Gender differences in voting patterns and political attitudes towards redistribution are well-documented. The … experiments on preferences for redistribution conducted in the U.S. and several European countries to disentangle these potential … mechanisms. We find that when choosing to redistribute income as a disinterested observer, women choose higher tax rates than men …

issue by estimating “unexplained” changes in tax and social contribution revenues, based on proxies for tax revenue bases … same exercise using alternative tax base proxies, either taken from forecasting models or on the basis of our knowledge of … the tax system in each country. The results show that, in the aggregate, revenue windfalls and shortfalls have exhibited a …

countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …

implement equity and insurance contracts through thetax system using a graduate tax. This paper shows that public …

affect behavior. The data are from an administrative Swedish source that retains wealth information from tax registers. The …

period of almost 40 years. The main data limitation is non-observability of wealth for those below the tax exemption level …

results are robust across a range of econometric specifications and labour tax indicators. …

We study the effects on the stock market of a securities transaction tax (STT). In particular, we focus on the recent … taxed and non-taxed stocks both before and after the introduction of the new tax). We find that the new tax widened the bid …