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The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …
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Academy of Arts and Sciences. He has published widely on the theory of taxation and public economics. …The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform …
Persistent link: https://www.econbiz.de/10014488053
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A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure …
Persistent link: https://www.econbiz.de/10011581947
This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the specific properties of non-linear taxes derived in the context of voting. Next, we present new results on the existence of...
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We study education and income tax policies in a model with endogenous selection into college. Our framework is strongly influenced by the empirical college literature and incorporates heterogenous returns and tastes for college, earnings risk (implying uncertain returns to college) and...
Persistent link: https://www.econbiz.de/10010487248
We study the optimal nonlinear income tax problem with multidimensional individual characteristics on which taxes cannot be conditioned. We obtain an optimal tax formula that generalizes the standard one by averaging, with specific weights, the sufficient statistics of individuals who earn the...
Persistent link: https://www.econbiz.de/10011721653