In this paper, we suggerst that one plausible view is to keep us responsible for the parts of the consequences that are independent of the factors beyond our control. Within the framework of a first best taxation problem, we present and characterise a redistributive mechanism that both satisfies...

Optimal taxation is analysed under a Rawlsian criterion in an economy where the only decision of the agents is to participate, or not, to the labour force. The model allows for heterogeneity both in the agent's productivities and aversions to work.

This paper examines the effective tax rates faced by low income working families. The effective tax rate (ETR) is a generic concept which encompasses both tax payable and also loss of benefits as income rises.

Women may want greater taxes and redistributional spending than men if male incomes exceed female incomes and men and women are not always married. Cross-section evidence from opinion polls provides indirect support for this view. Women express greater favorability toward redistributional...

This paper examines optimum inflation in the context of a positive requirement for government revenue, to be financed by distrotionary taxation, and a monetary system where bank deposits coexist with currency.

It has realized since Pigou (1947) that if public goods are financed by distortionary taxation, the marginal social cost of providing the public good will exceed the actual resource cost by the marginal deadweight cost of taxation.

Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialisation in household production and the pattern of trade within households. Variation in the degree of specialisation in domestic production across households strongly influences the impacts on...

This paper studies the optimal direct/indirect tax mix in a setting where individuals differ in several unobservable characteristics (productivity and endowments). Tax instruments (income and commodity taxes) are constrained solely by the information structure.

This paper dels with optimal taxation in a two-class economy with two private commodities and labour. We derive optimal non-linear income and linear commodity taxes in the presence of merit goods. We formulate merit goods arguments via pathology of individual choice. We assume weak separability...