redistribution mechanism of incomes. Sinn (1995) has developed a normative theory of the welfare state in this view. On a … constitutional plain agents determine the amount of optimal redistributive taxation behind a veil of ignorance relative to their life …

The author reviews recent studies of how social status concerns influence individual preferences for redistribution and …

redistribution and impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative …

, the effectiveness of the electricity tariff as a redistribution device is questionable in the presence of a progressive … and income taxation. We employ a large panel data set on about 105,000 households in the Swiss Canton of Bern from 2008 to … model predicts that electricity prices should be subsidised in the presence of purely income redistribution concerns, we …

We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of …

highlights how market power impacts the efficiency and redistributive properties of sin taxation, and quantify these effects in … an application to sugar-sweetened beverage taxation. We estimate a detailed model of demand and supply for the UK drinks …

findings imply that the widespread policy of exempting food from taxation is hard to justify on equity grounds in low …

wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is … argued that classical normative principles of taxation known from public economics cannot give a sound justification for a …