introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …

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

. The results suggest that countries with individual rather than joint taxation, and which support families through improved …

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well …

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of … this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive …

This NBER series presents current academic research in the areas of taxation and government spending. The papers …

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic …

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

This NBER series presents current academic research findings in the areas of taxation and government spending. The … corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends. …

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