taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social … security and retirement savings, estate and gift taxation, and transfer programs. It also explores welfare criteria and … examines how their consideration enables the normative analysis of the taxation of families, heterogeneous preferences, and tax …

risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …

risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …