The paper presents evidence of an upward ratchet in transfers and taxes in the U.S. around World-War II. This finding … in the population who interacts with a (richer) agenda setter in Congress in setting redistribution. While the setter … managed to cap redistribution in the pre-war period, the War itself pushed up the status-quo tax burden, raising the …

, however, which can explain why this redistribution often takes an inefficient form. In this paper we develop a theory of why … redistribution is made inefficiently. Inefficient redistribution makes staying in or entering a group relatively more attractive than … efficient methods of redistribution. The form of redistribution is therefore a tool to sustain political power in situations …

the start of the transitional tax reforms of 1988, and develops methods for estimating marginal indirect taxes. It …

and advise them. We examine how capital gains taxes as well as subsidies to start-up costs of new firms affect venture … capital-backed entrepreneurship. We also argue that dividend and capital gains taxes on mature firms have important …

This paper evaluates the effect of excise taxes and bans on smoking in public places on the exposure to tobacco smoke … reach two important conclusions. First, excise taxes have a significant effect on passive smoking. Second, smoking bans have …

to taxes. …