benevolent government, which cares equally about its citizens, to tax capital heavily and to subsidise labour; (ii) a Pareto …

The stylized facts suggest a negative relationship between tax progressivity and the skill premium from the early 1960s … until the early 1990s, and a positive one thereafter. They also generally imply rising tax progressivity, except for the … 1980s. In this paper, we ask whether optimal tax policy is consistent with these observations, taking into account the …

General Equilibrium model. This reflects the popular belief that interest groups compete for privileged transfers and tax … European macroeconomic experience. We also get quantitative evidence of the fraction of collected tax revenues grabbed by rent …

This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …