hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth … century. We propose an explanation for these facts which is based on a dynamic political economy model where redistribution is … determination of the dynamic political equilibrium of the model. Its effect is to compress bequest taxation but also to delay its …

We analyse the question of optimal taxation in a dual economy, when the policy-maker is concerned about the … the optimal policy is a combination of investment subsidies and progressive income taxation. If unions are weaker, the …

redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …

phase-out rates, the uniform redistribution policy is, in general, undesirable unless the redistributive tastes of the …

We investigate redistributive taxation in a political economy experiment and determine how different patterns of social …