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

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 …

taxation of couples, and present a detailed analysis of the behavioral responses to taxation in this setting. Squaring the …

We study optimal redistribution and carbon taxation in a Mirrlees framework. Households differ in their carbon … emissions reduces the social value of output, which lowers the efficiency costs of taxation and thereby strengthens the scope …

characterization of the conditions under which Pareto- or welfareimproving tax reforms exist. We focus on one application, the taxation … of couples, and present a detailed analysis of the behavioral responses to taxation in this setting. Squaring the …

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 …