. In a scheme with a proportional income tax and benefits with a contributory component, taxation generally increases the … mental cost of self-control. This effect partially offsets the forced-saving benefits of public pensions, and call for a more …

How should pensions be taxed? In many cases pension savings are usually taxed more leniently than other forms of … savings. What is the rationale for this? And are those concerns best targeted via taxation or mandatory pension savings? These … also interesting because they have implemented a dual income taxation scheme; i.e. they pursue an ETT-taxation regime vis a …

taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social … security and retirement savings, estate and gift taxation, and transfer programs. It also explores welfare criteria and … examines how their consideration enables the normative analysis of the taxation of families, heterogeneous preferences, and tax …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …

The benchmark optimal income taxation model of Mirrlees (1971) finds that the optimal marginal income tax rate (MIT) is …

two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …

two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …