standards. The workhorse models of optimal income taxation call for more redistribution as inequality rises. By contrast, living …. Rising living standards dampen by at least 25% the desired increase in redistribution due to rising inequality. …Over the last decades, the United States has experienced a large increase in, both, income inequality and living …

Taxes and cash transfers reduce income inequality more in France than elsewhere in the OECD, because of the large size … so as to achieve the same amount of redistribution at lower cost. The French tax code should be simplified and changed …

of a public pension system: the contribution rate and its degree of redistribution. The pension regime affects … proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

fine in the case of non-compliance. Further, there is broad acceptance of long-run redistribution towards poorer countries …

We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and … taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting …

provides another mechanism that makes commodity taxation useful …

triggered the demand for income redistribution and wealth taxes not only to reduce inequality but also to reduce CO2 emissions …. This paper calculates the possible size of such a green dividend of redistribution in 26 countries and concludes that, for … most EU countries, it is negative if the redistribution is efficient, in the sense that it keeps average incomes constant …

What matters for individuals' preferences for redistribution? In this paper we show that consequentialist beliefs about … inequality — beliefs about how economic inequality changes the crime rate or the quality of democratic institutions, for example …,731 U.S. citizens, we show that a majority of respondents believe that inequality leads to a wide range of negative societal …

This paper introduces life expectancy inequality into a tractable Mirrleesian life-cycle model and characterizes the … the well-known static pattern of declining marginal utility. As a result, the mechanical value of redistribution is … reduced at all income levels. Moreover, the pension wedge becomes a novel determinant of optimal taxation, motivating …