This paper investigates the politicians' incentives to pursue income redistribution when governments are constrained to …-kind transfers reduces the disincentive effects of taxation in labor effort and enlarges the pool of resources for political … redistribution. As a result, politicians are able to implement larger redistributive transfers and improve the well-being of swing …

for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception … are top earners, who decrease their support for redistribution, and young people, who increase their support for …

We investigate redistributive taxation in a political economy experiment and determine how different patterns of social …

We investigate redistributive taxation in a political economy experiment and determine how different patterns of social …

taxation. The analysis suggests that studies of single taxes have limited relevance for the explanation of the observed tax mix …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …

In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …