The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …

"In early 2012, the Wall Street Journal published an editorial: The Heartland Tax Rebellion, which brought to national … attention the movement in many Midwestern states to replace their state income tax. The opinion piece compared nine states with … the highest personal income tax with nine states with no income tax. In each category (population, state product and …

This paper analyses the long-run effects of Estonia's 2000 Income Tax Act with a dynamic general equilibrium model … Income Tax Act leads to higher per capita income and investment, but lower welfare. A sensitivity analysis shows the results …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

-personal income tax reforms. In particular, we consider the effect working through the firm's capital structure, and argue that the …