taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social …

This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a … multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which … implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities …