taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … sufficient to calculate the welfare cost of taxation. …

I study a two-period model of nonlinear, information constrained income taxation. It is shown that time …-consistent taxation of annual income welfare-dominates time-consistent taxation of lifetime income if preferences are such that stationary …-consistent taxation of annual income can also welfare-dominate taxation of lifetime income under commitment. These findings may help in …

The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple …

investigate the eff ect of individual and joint taxation on partners' labor supply within an experimental setting. 116 …