hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth … century. We propose an explanation for these facts which is based on a dynamic political economy model where redistribution is … determination of the dynamic political equilibrium of the model. Its effect is to compress bequest taxation but also to delay its …

redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …

redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …

current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By …

This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous …

sharper antitrust regulation, freer labor unions, and more progressive taxation is needed in most countries. But much less is …

phaseout rates, the uniform redistribution policy is undesirable unless the redistributive tastes of the government are extreme …

different normative focus of the two approaches and show that benefits have other aims than redistribution. Finally, our country …

at the structure of benefits, particularly unemployment benefits and public pensions are responsible for the inequality …

of redistribution: a universal basic income, and a categorical unemployment benefit. Well-being depends on own …