Although transparency has long been held as the key principle of taxation, recent behavioral public finance theory has … analysis by modeling inattention as a noise in the tax rate signal received by Bayesian citizens. In equilibrium, we find that … transparency will improve social welfare by ensuring the government's ability to commit to a fairly low tax rate that is socially …

wage tax, a payroll tax, or a profit tax. Using a Melitz-type model of international trade with unionized labor markets and … UB: 1. wage tax, 2. profit tax, 3. payroll tax. -- trade liberalization ; heterogeneous firms ; trade unions ; skill …

show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially … prevailing tax mix is sufficiently skewed towards wage taxation …

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. …

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 …

We explore the design of self-financing tax-subsidy schemes to solve hold-up problems in environmental regulation. The … announcement of the tax rate seems to be preferable to solve hold-up problems with respect to the investment in environmental R … social welfare than the announcement of the tax rate or the standard emission taxation if the marginal damage of emissions …

We consider the application of self-financing tax/subsidy mechanisms in environmental regulation and explore the … turns out that the tax/subsidy mechanism with the announcement of the subsidy rate and the tax/subsidy mechanism with the … announcement of the tax rate work for an arbitrary number of firms, which means that they yield strong incentives for investing in …