the system into one of joint taxation with the highest marginal rates on low and average wage two-earner families. Under …

Given its signiÖcance in practice, piecewise linear taxation has received relatively little attention in the literature …

system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married female …

This paper studies the effects of labour income taxation on growth in an OLG model where both formal schooling and … taxation on growth. …

specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation. …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return to saving and taxing only "excess returns on the same tax schedule as labour … direction for reform is towards more progressive taxation of both labour earnings and capital income, although not necessarily …