taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not …

substitutes, this conclusion no longer holds. We analyse optimal capital income taxation for this case …

context of longevity, capital income taxation provides a superior alternative: welfare gains are sufficient to outweigh the …

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We …

applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that … at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper …