This paper studies the design of tax systems that implement a planner’s second-best allocation in a market economy. An … example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations … one tax system. However, this tax system is often undesirable since it severely restricts the choice space of agents in …

We provide experimental evidence on the emergence of redistributive societies. Individuals first vote on redistribution … the time when they choose a distribution rule and find that there is more redistribution behind a veil of ignorance than … under full information. However, the scope of redistribution is less sensitive towards the degree of uncertainty than …

of gross monthly wages. It analyzes that a comparatively high share of Austria’s family benefits is monetary rather … contributions and/or payroll taxes, and reducing the entry income tax rate. …

design policies that promote remittances and increase their benefits while mitigating adverse side effects. Getting these …

that international tax law has to be taken into account. To address these issues simultaneously, we combine a human … corporate taxation at the principal’s level are integrated.We show that national tax rules as well as the methods for avoiding … double taxation and the agents’ tax characteristics are important determinants for international assignment decisions. The …

related to the marginal tax rate. The existing literature documents that charitable giving is very responsive to tax subsidies …. These findings imply that tax subsidies for charitable giving may have positive spillover effects on health. This paper … created by tax subsidies for charitable giving. …

result in a one-to-one reduction of the estate. In this situation a tax on bequests provides insurance and its introduction … causes a smaller deadweight loss than an income or consumption tax. I also characterize the optimal tax and transfer system …