adjusted. Thisadjustment consists of designing the income tax schedule that, given the expenditurepolicy, achieves consensus … among the population. The model determines theconsensus income tax schedule, the composition of public expenditure and the …-rich bias in public expenditure, and positively ornegatively related to the marginal income tax, depending on substitutability …

Government support of private (occupational and personal) pensionsthrough the system of tax reliefs is large: between … statistical comparisons of the distributionalimpact of the present system and three alternative versions of the tax …-creditscheme. An appendix discusses the methodology for calculating the costof pension tax reliefs over time.[...] …