such interdependencies may enhance welfare and change the distribution of mitigation costs within and across generations …

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 …

This paper analyzes the effect of local income taxation on taxable income, inequality and internal migration in Italy …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We extend the optimal taxation framework by Saez (2002) to allow for alternatives to …