characterize the relationship between climate and redistributional policy in an optimal taxation model that explicitly accounts for …

In this paper the welfare state is considered as insurance device. Redistributive taxation reduces the variance of life … to fiscal tax changes is ambiguous. Redistributive taxation induces in any case individuals to invest successively more … the constitutional chosen redistribution scheme is determined. …

We show how normative standpoints determine optimal taxation of wealth. Since wealth is not equal to capital, we find … very different welfare implications of land rent-, bequest- and capital taxation. It is mainly land rents that should be … disapproves of bequeathing, bequest taxation becomes slightly more desirable. …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …

the literature have attempted (i) to model different behaviour (in a way that matter for incidence and redistribution of …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002 …

This paper analyses optimal corrective taxation and optimal income redistribution. Under general utility functions, the …

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare … for the working poor in practice. We extend the optimal taxation framework by Saez (2002) to allow for alternatives to …