in Norway, increased taxation of housing stands out as a way of killing several birds with one stone: it generates tax … a hypothetical change in the taxation of housing in which housing would be taxed as other capital assets. This involves … taxing imputed rental income, and a modified wealth taxation schedule. In contrast to other papers on distributional effects …

In a recent article Bas Jacobs found that the marginal cost of public funds (MCF) is one when taxation gives second … revenue and taxation is optimal, MCF is one with the proposed definition. The contribution of the present paper is two … optimal taxation. …

required for making the reform politically viable. However, taxation is distortionary. Then, it is unclear that compensatory …. Transfers have to be financed by proportional taxation on firm's revenues or, equivalently, labor income. Labor supply is … elastic to net post-tax real wages, and hence reduced by taxation. In a setting where preferences are isoelastic, deregulation …

transitional countries for the period of 1995 to 2014. The model includes both sides of government finance, taxation and … protection and social investment and a negative one for distortionary taxation. The results provide empirical evidence for the …