The US tax system currently provides an incentive for individuals to obtain medical insurance through their employers … advanced economies. This unusual and unique tax treatment is widely excoriated as resulting in high costs and distorting … the provision of medical services. It is shown that the current tax system may be superior to an identical system in which …

used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately … abolished between 1989 and 1997. Due to the specific design of the wealth tax, these changes provide a compelling quasi …Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark …

We find that lottery tax windfalls finance higher state-government expenditures on supplemental security income that … increase consumption, but only during bust periods. Wealth transfers from lottery winners to low income households enable …

tax base is relatively unequal and inelastic; (2) an increasing pattern of labor income taxes over time mitigates … remaining third come mostly from insurance; and (5) redistribution also leads to a more efficient allocation of labor via wealth …

A democratic society in which the distribution of wealth is unequal elects political parties which tend to represent …

Based on a panel data model this paper investigates whether the effects of fiscal policy on national saving in Europe … national saving responds nonlinearly to fiscal policy when a large and persistent consolidation is undertaken. I show that …

Based on a panel data model this paper investigates whether the effects of fiscal policy on national saving in Europe … national saving responds nonlinearly to fiscal policy when a large and persistent consolidation is undertaken. I show that …