Much of the literature on externalities has considered taxes and direct regulation as alternative policy instruments … use of taxes and regulation in combination, to control externalities arising from individual consumption behaviour. We … consider cases where taxes are either imperfectly differentiated to reflect individual differences in externalities, or where …

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or … enacted. These taxes' justifications range from punishing those deemed to have caused or unduly profited from the crisis, to … financial institution are structurally different. This paper reviews the justifications for special taxes on financial …

When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed …

Soda taxes are meant to improve public health outcomes insofar as they curb consumption of sugary beverages and thus … the effects of soda taxes on consumption and price by volume and sugar content. I find that sugar intake fell as a …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at …

that marginal taxes should equalmarginal external harms needs to be modified in light of the preexistingdistortion due to …