We study the optimal taxation of expenditures that generate income while also serving a consumption function. We … deduction rate or a fixed income tax schedule. Our results provide a rationale for non-uniform commodity taxation, distinct from …

This article explores subjects in optimal income taxation characterized by recent research interest, practical … savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and … nonwelfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family …

-untaxed internet, but has brought traditional cross-border shopping, which is often subject to origin taxation, back to prominence … destination taxation has influenced the location of (a) consumer purchases and (b) business locations using two different …

lower than the average American. Is this due to a lack of public support for taxation? Is it due to misperceptions about … treatments would positively affect the demand for taxation, most treatments have a null or negative effect. Providing information … about the lavish lifestyles of billionaires does have a robust positive effect on the demand for taxation …