external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …

In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of … unobserved dimensions related to effort or intensity at work. We simulate an extended version of the British Working Family Tax …

household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that …

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to … influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … expenditure taxation, by exempting the normal return to saving and taxing only excess returns on the same tax schedule as labour …

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to … influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as …