inappropriate for the very same type of applications that are thought to be mostly relevant for this family of models, i.e. tax … maximization of household welfare rests on the convexity of the budget sets. However, both the actual tax systems and the tax … specification might provide a reasonable approximation to the current intra-household allocation choices under the current tax rule …

inappropriate for the very same type of applications that are thought to be mostly relevant for this family of models, i.e. tax … maximization of household welfare rests on the convexity of the budget sets. However, both the actual tax systems and the tax … specification might provide a reasonable approximation to the current intra-household allocation choices under the current tax rule …

The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of … fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in … Norwegian household data for 1994. For any given tax rule, the estimated model can be used to simulate the choices made by …

the constraint of constant total net tax revenue, the effects of 10 hypothetical tax-transfer reforms which include … progressive tax-rules. When other criteria (such as the implied top marginal tax rate or the effect on female labour supply) are …) universalistic policies appear to be too costly in terms of implied top marginal tax rates and in terms of adverse effects on female …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

(EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise income differentials arising … Italy is used to simulate and identify optimal tax rules within classes of two- and three-parameter tax rules. A rather … striking result of the analysis is that the optimal tax rule turns out to be the pure lump-sum tax, under Roemer's pure EOp …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …