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 … tax ; wealth ; inequality ; redistribution …

This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level. -- fiscal federalism ; income redistribution …

redistributive gains from progressive taxation. …

), incorporates social occupations in the lab society, and allows for (voluntary) redistribution among subjects. The results show that …

this paper, I construct a model of optimal income taxation in which agents' preferences are interdependent. I derive a … expression, I conduct a positive analysis of taxation: assuming that observed taxes are optimal, I derive analytic expressions … considerations. -- optimal non-linear taxation ; relative consumption ; rationalization …

This paper characterizes optimal income taxation when individuals respond along both the intensive and extensive …

loan repayment is restricted to be independent from income and find significant welfare gains. -- Optimal dynamic taxation …