The purpose of the present note is to explore the structure of optimal income taxation/redistribution in an economy …, of course, an additional incentive for income redistribution from wealthy to poor citizens is created and the logical …

This paper develops a theory of optimal taxation with behavioral agents. We use a general behavioral framework that … pillars of optimal taxation: Ramsey (linear commodity taxation to raise revenues and redistribute), Pigou (linear commodity … taxation to correct externalities) and Mirrlees (nonlinear income taxation). We show how the canonical optimal tax formulas are …

This paper analyzes Pareto optimal non-linear taxation of profits and labor income in a private information economy … indirectly achieve redistribution between entrepreneurs and workers. As a result, constrained Pareto optimal policies can involve … properties disappear when a differential tax treatment of profits and labor income is possible. In this case, redistribution is …

fiscal policies that achieve a desired degree of redistribution in society. We find that marginal tax rates on the top 1% of …

We develop a unifying framework for optimal income taxation in multi-sector economies with general patterns of …

This paper characterizes an optimal redistribution program when taxation authorities: (1)" are uninformed about …" dimensions of unobserved attributes. In contrast to much of the optimal income taxation" literature, we show that optimal … redistribution in this environment involves distorting market" employment upwards for low net-income individuals (through negative …

redistribution through progressivity of the tax system is rather limited. By contrast, for parameter values observed in Chile, and …