higher than corresponding micro elasticities. -- labour supply ; earnings ; taxation ; cross-country comparisons …

We analyze the role of optimal income taxation across different local labor markets. Should labor in large cities be …

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical … literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … presents a more comprehensive investigation of preferences towards different, tangible instruments of capital taxation beyond …

redistributive gains from progressive taxation. …

general outline of the two-pillar taxation system, which includes Amount A as a part of Pillar One, was agreed upon in October …

wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is … argued that classical normative principles of taxation known from public economics cannot give a sound justification for a …

Half of the jobs in the U.S. feature pay-for-performance. We study nonlinear income taxation in a model where such … optimal. Thus, the common concern that standard models of taxation underestimate the cost of redistribution is, in the context …