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

also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run. …

If individuals evaluate outcomes relative to the status quo, then a social planner may limit redistribution from rich … know (when we observe near-complete redistribution). Subjects who are themselves risk-seeking over losses drive the effect … suggest that respect for reference points of the wealthy may help explain why voters demand less redistribution than standard …

This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to … individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in … redistributing income from the rich to the poor, the revenue effects of transfer taxation, and its distortionary effect on labor …

and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …