and Belgium, focusing in particular on the reforms carried out in the latter. The potential labor supply effect of the … determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the normal return to saving and taxing only excess returns on the same tax schedule as labour … direction for reform is towards more progressive taxation of both labour earnings and capital income, although not necessarily …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not …

. Importantly from a Rawlsian perspective, the identification of the worst o¤ depends on ethical views regarding responsibility for …

numerical illustration is given, based on UK data. -- optimal taxation ; heterogeneity ; welfare …