there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …-effort game that vary in the degree of redistribution. At one extreme, the Leviathan scenario, where no tax revenue is … higher in the redistribution treatment than the Leviathan treatment. Tax revenue is the highest in the redistribution …

We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by …-efficient households if and only if social inequality aversion is sufficiently high. We further find that redistribution of carbon tax …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

fine in the case of non-compliance. Further, there is broad acceptance of long-run redistribution towards poorer countries …

reforms. For this purpose we use an extended version of the Ahmad-Stern model of indirect taxation. This version includes …