This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the …

fuel and vehicle taxation. The diffusion of ACES will likely reduce these important sources of government revenues, while … ‘user pays’ and ‘polluter pays’ principles will become more attractive. Moreover, innovation in taxation schemes to fit the …

. Hammond's (1979) "principle of taxation" proves that any incentive-compatible allocation can be implemented through at least …

method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are …

taxation calibrated to fit the key empirical regularities of the regional economy and transport system of Randstad … ignores the pre-existing taxation in the labor market) is shown to generate considerable welfare losses. Surprisingly, the …

We study optimal linear income taxation in a model with heterogeneous agents where earnings potentials are endogenously …

This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the …

This paper extends the Diamond (1980) model with labor unions to study optimal income taxation and to analyze whether … unions can be desirable for income redistribution. Unions bargain with firms over wages in each sector and firms unilaterally … determine employment. Unions raise the efficiency costs of income redistribution, because unemployment benefits and income taxes …