also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run. …

This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to … individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in … redistributing income from the rich to the poor, the revenue effects of transfer taxation, and its distortionary effect on labor …

and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …

We develop a theory of optimal estate taxation in a model where bequest inequality is driven by differences in parental …

Optimal policy rules--including those regarding income taxation, commodity taxation, public goods, and externalities … income taxation may be higher, the same, or lower on types who derive more utility from various goods, depending on the …