We analytically and quantitatively examine a prominent justi…cation for capital income taxation: goodspreferred by … functions of income and consumption and …nd that, when ability is positivelyrelated to a preference for a good, optimal marginal … commodity taxes on this good may be regressive: i.e.,declining with income. We derive an analytical expression for optimal …

labor income taxation. Additional literature is motivated bythe possibility that distributive concerns should amend the …

in kind are treated as income.[...] … incomes and giving benefits in cash andkind to households redistributes income from rich to poor. The first attempt to do …

-life balancepolicies benefit lower-income groups. This paper reports findings from a study, basedon in-depth interviews with 42 …

-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of … status imposes on others. In a model where status depends on both income and effort, we show that the optimal corrective tax … function in such a model, and discuss potential implications for optimal income taxation. …

income, reversals of provisions and deferred losses and increased by endowments to provisions and that of the tax on personal … income is their gross salary. It tells the truth that it is not tax other than the tax on corporate profits, the tax on … personal income and the registration fee. …