expansive income tax policy that is adopted to increase public education expenditure per pupil. It is shown that such a policy …-induced tax base erosion is not severe, an expansive income tax policy indeed enhances future human capital for all dynasties, and …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …

We examine the revenue and redistributive effects of tax policy reforms in twelve European countries over the decade … wage growth and progressivity of the tax system determined the fiscal leeway which governments could use to reduce income … of the examined countries in the CEE region led to increases in tax progressivity, their income tax systems continue to …

This paper studies the impact of "nudges" on taxpayers with varying tax compliance histories in Papua New Guinea. We … declaration due dates and provide information about the public benefits from paying tax. We find that the treatments increased the … number of tax declarations filed without increasing the amount of tax paid because the taxpayers who responded to the nudges …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many … unobserved dimensions. We derive the necessary conditions for the government s optimum using both a tax perturbation and a … method to find the optimal tax schedule. Applied to the optimal taxation of couples, we find that optimal isotax curves are …

Existing tax schedules are often overly complex and characterized by discontinuities in the marginal tax burden. In … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions … depend only on three meaningful parameters, and avoid the drawbacks of defining tax schedules through various tax brackets …

We study optimal tax and educational policies in a dynamic private information economy, in which ex-ante heterogeneous … optimum. In one implementation there is a common labor income tax schedule, and a repayment schedule for government loans …