directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime … imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements … the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead …

joint emissions trading scheme covering some part of their economies (trading sector) and by a national emissions tax in the … can either be freely chosen or are inert. Welfare-maximizing governments determine tax rates and the tradable …-permits budget. It is shown that efficiency requires not to levy overlapping emissions taxes and to set the tax rate in the …

major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is … this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and … spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show that …

major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is … this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and … spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show that …

-enhancing as it increases capital investment. This holds for any tax level and any recycling of the tax revenues except for … combinations of high taxes and strongly redistributive recycling. Specific forms of redistribution of the land rent tax - a capital … for most economies. -- land rent tax ; overlapping generations ; revenue recycling ; social optimum ; underaccumulation …

endogenous wages. We characterize analytically the incidence of any tax reform by showing that one can mathematically formalize … equilibrium forces raise the revenue gains from increasing the progressivity of the U.S. tax schedule. This result is reinforced … tax schedule, and derive a simple closed-form expression for the top tax rate. The U-shape of optimal marginal tax rates …