This paper studies the design of tax systems that implement a planner's second-best allocation in a market economy. An … example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations … one tax system. However, this tax system is often undesirable since it severely restricts the choice space of agents in …

Gender differences in voting patterns and political attitudes towards redistribution are well-documented. The … experiments on preferences for redistribution conducted in the U.S. and several European countries to disentangle these potential … mechanisms. We find that when choosing to redistribute income as a disinterested observer, women choose higher tax rates than men …

changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …

implement equity and insurance contracts through thetax system using a graduate tax. This paper shows that public …

affect behavior. The data are from an administrative Swedish source that retains wealth information from tax registers. The …

positive tax on capital income is part of a Pareto-efficient dual income tax structure. We write optimal tax rates on capital … simulations for empirically plausible return heterogeneity suggest that optimal marginal tax rates on capital income are positive …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple in- comes and differ along many … unobserved dimensions. We derive the necessary conditions for the government's optimum using both a tax perturbation and a … method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are …

optimal non-linear tax schedule on the households' labour incomes. The optimal distortions caused by a linear commodity tax … commodity. Furthermore, the government wishes to tax commodities at different rates to the extent that doing so reduces the dis …- tortions caused by the labour income tax. This is the case when individuals with different incomes have different preferences …

optimal tax on excess returns to risky assets is ineffective for redistribution, because its effects are annulled by a Domar … optimal nonlinear earnings tax. Households can hold three assets: one risk-free, one risky but diversifiable, and one a …-Musgrave effect. It assumes only an insurance role, and is positive. The optimal tax on risk-free returns does fulfill a …

This paper examines to what extent an income tax exemption affects international mobility and wages of skilled … immigrants. We study a preferential tax scheme for foreigners in the Netherlands, which introduced an income threshold for … that the preferential tax scheme is highly effective in attracting more skilled migrants …