We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and … taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting …

of a public pension system: the contribution rate and its degree of redistribution. The pension regime affects … proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they … belong to, the horizontal dimension of redistribution becomes politically salient and can be a source of social tensions. We …

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 …

Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses … redistributive effects from taxation are fully capitalized into gross wages leaving after-tax wages unchanged. Empirical evidence has …

We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and … taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting …

Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses … redistributive effects from taxation are fully capitalized into gross wages leaving after-tax wages unchanged. Empirical evidence has …

literature is that redistribution is best done centrally, and thus that an income tax is best used by the federal government …, rather than by state governments. Yet recent work suggests that states can effectively have some role in redistribution … a tool of greater redistribution. At the same time, the insurance function of a progressive income tax can still be …

This study analyses possibilities for independent national redistribution and risk sharing policy in EMU by reviewing …