(social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic … income and a tax defined by a 4th degree polynomial. The rule is applied to total taxable household income. A … to identify – within the class defined above – the tax-transfer rule that maximizes a social welfare function.We present …

This paper, intended for researchers, introduces a stochastic method for calculating the optimal tax schedule based on … tax calculation introduced by J.A. Mirrlees. A genetic algorithm is applied instead of the numerical or analytical method … attitude to work and budget external flows on the income tax schedule. Then, we measured the convergence of the search process …

When should you harvest a tax loss? Tax-loss harvesting is a strategy used to improve the net of tax returns of a …

Should automation be regulated? This paper studies optimal tax of robot and regulation of automation. A job assignment … model is embedded into a Mirrleesian tax problem. A task may either be assigned to the robot or one type of labors, which … finding is that both regulation and robot tax are desirable for narrowing wage gaps. As the regulation governs the automation …