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

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 …

South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the … comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …

top income taxation. It generalizes the Saez (2001) formula for the optimal top tax rate by deriving analytical … paper endogenizes the marginal social welfare weight on high-income earners and, following an inverse optimal taxation …

reduce externalities. The welfare-optimal allocation can be decentralized through income taxation, defining income …

research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …

theory of taxation. It is found that a justification for the market-based approach can be given, it involves indifference …