income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of … family tax splitting increases labor supply and welfare. …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to … influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as …

effects of tax reforms. Policy simulations indicate that shrinking elasticities, mostly concentrated on the participation … margin, have contributed to a dramatic decline in welfare gains from actual and potential tax reforms since the 1980’s …

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …