first backward bending and then vertical. This can justify an optimal marginal tax rate on top incomes equal to 100 percent …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

A tax shifting from labour income to housing taxation is generally advocated on efficiency grounds. However, most of … the empirical literature focuses on the distributional implications of property tax reforms without paying much attention … a tax shifting from labour income to property, guaranteeing revenue neutrality, and to assess the consequences of labour …