and normative questions concerning modern systems of income taxation. Such models also appear to have strong implications …

entrepreneurship. This gives rise to a corrective role for differential taxation of entrepreneurial profits and labor income. In …

extent of public insurance through progressive income taxation. Relative to the standard one-earner life cycle model, the …

This paper reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between … limitations of both theory and empirical work in settling the political debate on optimal labor income taxation and transfers … theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and …

the years since, many contributions have analyzed the mechanics of the different variants of consumption taxation, the … tax and to discuss what theory and evidence have told us and could tell us about these issues …

percent of the discounted present value of national income. Larger gains occur if further reform of capital income taxation …