There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

general) income tax. It considers a second-best setting with two unobservable individual characteristics: ability, measured by … the wage rate, and risk, measured by the probability of incurring a loss. It shows that both tax progressivity and the …

concerning the health effects of the consumption of fat and of healthy goods. The level of the fat tax is determined through … fraction of the fat tax proceeds is "earmarked" to reduce health insurance premiums while the remaining fraction finances a … welfare, anticipating the induced political equilibrium. We show that the fat tax in the political equilibrium is always lower …