A substantial literature addresses the design of transfer programs and policies, including the negative income tax …, other means-tested transfers, the earned income tax credit, categorical assistance, and work inducements. This work is … largely independent of that on the optimal nonlinear income tax, yet formulations of such a tax necessarily address how low …

the benefits of mitigating risk exceed incentive costs. This note suggests that private insurance should be considered …

literatures, is elaborated and then considered with regard to the problem of transition to a consumption tax. Other transition … issues are distinguished, and specific attention is devoted to rate changes under a consumption tax and whether owners of … preexisting capital are effectively compensated through higher net-of-tax returns due to repeal of the income tax. The analysis is …

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax … and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …

A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure … grounds, because the resulting broader base enables lower marginal tax rates and hence less distortion of labor effort and … other margins, and to raise revenue without requiring higher marginal tax rates. It is generally recognized that the …

Whether personal income tax deductions are appropriate refinements to the concept of income or unwarranted tax … distorts consumption choices and insurance decisions. In particular, individuals may be more exposed to losses because of tax … and offered correspondingly lower tax rates …

The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing …. Formulations for both distributive and incentive benefits of accuracy are offered. The question whether taxpayers have excessive or … inadequate incentives to acquire information about taxable income and to challenge tax assessments is also examined …

externalities attributable to giving. The fundamental reason is that transfer tax reform can be combined with adjustments to other … aspects of the fiscal system, notably the income tax, so as to keep constant most effects other than externalities …

should be provided, determining how the provision of public goods affects the desirability of income redistribution, and …

This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates …. The optimal tax treatment of" transfers depends upon the differences between expenditures on transfers and ordinary … tax revenue externalities, and some affect donors' and donees' marginal" utilities of income in a manner relevant to the …