Non-linear income taxes and linear commodity taxes are analysed when people differ with respect to ability, high-skilled agents have heterogeneous preferences, and neither individual abilities nor preferences are observable. The paper highlights how informational constraints may motivate...

In 1999 the EU abolished duty-free on intra-EU travel. Other European countries and many countries outside Europe still retain duty-free shopping for international travellers, as does the EU in relation to external travel. This paper looks at national policy interests in the retention, or...

Non-linear income taxes and linear commodity taxes are analysed when people differ with respect to ability, high-skilled agents have heterogeneous preferences, and neither individual abilities nor preferences are observable. The paper highlights how informational constraints may motivate...

When a public good is excludable it is possible to change individuals for using the good. We study the role of prices on excludable public goods using an extention of the Stiglitz-Stern version of the Mirrless optimal income tax model. Our discussion includes both the case whrer the public good...

In 1999 the EU abolished duty-free on intra-EU travel, whilst other countries still retain duty-free shopping for international travellers. We adress several aspects of duty-free trade, including effects on consumption, revenue and price-setting. From a global perspective we identify the...