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 …

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 …

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 …

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 …