inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in … characterize the optimal non linear tax-transfer that maximizes a utilitarian welfare function when weekly earnings and the length …

We examine empirically the relationship between the extent of redistribution and the components of the Mirrlees … incomes. Our redistributive preference measure is constructed using the optimal tax formula for which we have collected data … because pre-specified functional forms are not easy to justify in empirical investigations of the optimal tax framework. We …

nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under … weakly separable and linear Engel curves. Using the latter case as an example, we derive two main results. If the income tax … is less progressive than optimal, necessities should bear a lower tax rate than luxuries. If low-income households are …

How does the public provision of education and the deployment of distortionary tax and subsidy instruments differ when … of opportunity? This paper develops a framework in which the tax and provision rules in the two settings can be easily …