utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second …

Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature …

Given its significance in practice, piecewise linear taxation has received relatively little attention in the …

specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation …

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 …

decision units. Differently from what is common in the literature, we do not rely on a priori theoretical optimal taxation …

By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the …

(EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp …