This paper investigates the politicians' incentives to pursue income redistribution when governments are constrained to … levy taxes on labor income and this creates distortions. Politicians who strive to be elected may strategically …

expenditure data into detailed income surveys of considerable interest. In this paper, we assess the sensitivity of the …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many … and female income. We make several additional contributions, including a test for Pareto efficiency and a condition on …

preexisting capital are effectively compensated through higher net-of-tax returns due to repeal of the income tax. The analysis is …

theorem by showing that the allocation obtained under differential commodity taxes and an arbitrary linear progressive income … tax is Pareto-dominated by one with uniform commodity taxes and a reformed linear progressive income tax. We show that … progressive income tax and b) labour varies along both the intensive and extensive margins. Some extensions are considered. …

We study the optimal taxation of risk-free and excess capital income with heterogeneous rates of return, alongside an … stochasticity of capital income tax revenue …

. Among various income sources, the paper finds that rentals from properties, dividends from investment, incomes from … finds that while direct taxes like personal income tax are overall progressive in the Philippines, they only generate little …