Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or … differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax …. However, these important results of optimal tax theory, namely production efficiency and uniform commodity taxation under non …

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

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 characterizes an optimal redistribution program when taxation authorities: (1)" are uninformed about … redistribution in this environment involves distorting market" employment upwards for low net-income individuals (through negative …

amenities, and heterogeneity of individuals' locational preferences are considered …

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

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 …