derive sufficient statistics for optimal policy, and use them to study carbon taxation in the United States. Our empirical …

heterogeneity amongst agents who take two economic decisions. Our leading application is the taxation of couples who choose an …

heterogeneity amongst agents who take two economic decisions. Our leading application is the taxation of couples who choose an …

cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising … differs based on jurisdiction. Direct taxation may be levied as capital gains, income, or profit tax. Although cryptocurrency …

We study the optimal taxation of corporate and dividend income when entrepreneurs can use retained earnings to reduce …

Joint taxation of married couples represents a puzzle for welfare economics. We investigate whether political economy … taxation would garner majority support and apply this framework to the U.S. tax system since the 1960s. Our findings indicate … that support for individual taxation has increased over time. As of today, 50% of all married individuals would benefit …