income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of … family tax splitting increases labor supply and welfare …

The paper analyzes the effects of a source-based capital income tax on production and market structures, trade and … taxation. Simulations of the model show that a one-size-fits-all tax policy does not exist and that governments need to take … their own country's factor endowment into account when making tax policy decisions. …

This paper studies the optimal non linear income tax of couples. We build a general unitary model of labor supply and …-family labor allocation of labor supplies and show that this analysis is strongly related to the choice of the tax unit (individual …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …