We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …

This paper is the first to provide evidence of efficient taxation of groups with heterogeneouslevels of ‘tax morale …’. We set up an optimal income tax model where high tax morale impliesa high subjective cost of evading taxes. The model … predicts that ‘nice guys finish last’: groupswith higher tax morale will be taxed more heavily, simply because taxing them is …

This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an …

effects of taxation on both labour costs and the net incomeof employees. This paper presents estimates of the tax burdens …

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 …

This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and … in top vs. bottom rates are also uncovered. The paper discusses implications of these results for flat tax policies …