Optimal tax theory has diffculty rationalizing high marginal tax rates at the upper end of the income distribution. In this paper, I construct a model of optimal income taxation in which agents' preferences are interdependent. I derive a simple expression for optimal taxes that accommodates...

In this paper, we use geospatial data and difference-in-differences models to identify the deforestation effects, during 2000-2013, of the leading forest policies in the Peruvian Amazon: i) logging concessions, ii) third-party certification of concessions, and iii) Protected Areas (PAs). We find...