full control (if only effort matters). Fairness requires to compensate individuals for differences in well-being caused by … the general properties of fair and efficient tax-benefit schemes. Next, we study two special cases income taxation and … tagging in detail. Finally, we derive testable conditions for the general case and discuss the empirical implementation. …

auditing procedure. Using the framework of optimal non-linear income taxation, we characterize second-best redistribution … arising between the government and social workers, whose job is to use tagging to determine eligibility for welfare benefits …. Tagging is imperfect in that it involves type I and II errors, and its accuracy depends on the effort of the social workers …

Should income transfers be conditional upon personal characteristics of the potential recipients (so-called tagging … reveals to others that one is unable to fend for oneself and one´s family. In this context, tagging is always suboptimal under … a maximin criterion. With a utilitarian criterion, tagging can only be recommended if the distribution of the intensity …

, based on justice theory and making use of Rossi’s factorial survey method, enables assessment of ideas of fairness in CEO …

This paper studies the redistribution effect of personal income tax in Pakistan. We decompose the overall tax system in … findings reveal that the reforms laid down in this Ordinance resulted in a greater redistribution of incomes. The … towards progressivity. This is different from countries with advanced taxation systems relying mainly on allowances followed …

In a world where the private protection of property is costly, government redistribution can lead to an increase in … efficiency-enhancing redistribution improves everyone’s welfare including the welfare of those whose labor finances the … redistribution of income. Under certain conditions, redistribution becomes desirable in situations where the state has exhausted its …