revenues. However, specific tax rates (which at that time were the norm) implied that the state’s real income would fall in …

. This is modified by using tax data to allocate non-wage income across regions. The results suggest that the coefficient of …

We introduce a model of redistributive income taxation and public expenditure. Thisjoint treatment permits analyzing … that partisanconfrontation essentially falls on expenditure policies rather than on income taxation.We examine the case in … which the expenditure policy (or the size of government) ischosen by majority voting and income taxation is consistently …

We analytically and quantitatively examine a prominent justification forcapital income taxation: goods preferred by … of income and consumption and find that, when ability ispositively related to a preference for a good, optimal marginal … commoditytaxes on this good may be regressive: i.e., declining with income. We derivean analytical expression for optimal commodity …

We analytically and quantitatively examine a prominent justi…cation for capital income taxation: goodspreferred by … functions of income and consumption and …nd that, when ability is positivelyrelated to a preference for a good, optimal marginal … commodity taxes on this good may be regressive: i.e.,declining with income. We derive an analytical expression for optimal …