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 …

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

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

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 …

the inherent trade-off of excess profit taxation: the benefits from generating additional tax revenues for crisis …