findings imply that the widespread policy of exempting food from taxation is hard to justify on equity grounds in low …

This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a … implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities …

This paper concerns redistribution and provision of public goods in an economic federation with two levels of … expenditure structure with the second best resource allocation. We show how the redistributive role of taxation is combined with a …

The focus of the present paper is on the intragenerational effects of nonlinear income taxation in a multiperiod … framework. We investigate whether it is possible to achieve redistribution at smaller efficiency costs by enlarging the message … extension of the Stiglitz-Stern (1982, 1982) discrete adaptation of the Mirrlees (1971) optimal income taxation model. In the …

labor force is mobile across countries. The policy instruments include both commodity taxation and nonlinear income taxation …