paper considers a simple open representative agent economy and characterizes second-best tariffs when the government's only …

do live in poor families lose their job as a result of such increases. The earned income tax credit is an effective way …

, Germany, Hungary and Spain). We then analyze possible implications from a hypothetical switch to smoother income tax tariffs … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions …

, Germany, Hungary and Spain). We then analyze possible implications from a hypothetical switch to smoother income tax tariffs … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions …

, Germany, Hungary and Spain). We then analyze possible implications from a hypothetical switch to smoother income tax tariffs … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions …

, Germany, Hungary and Spain). We then analyze possible implications from a hypothetical switch to smoother income tax tariffs … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions …

, Germany, Hungary and Spain). We then analyze possible implications from a hypothetical switch to smoother income tax tariffs … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions …