This paper analyzes the idea that political opposition to a tax increases with two factors: 1) the amount of tax that would be owed if consumers did not reduce their consumption of the taxed good, and 2) the consumer surplus consumers would enjoy in the absence of the tax.

This paper shows that the integration of corrective environmental taxation and optimal tax theory must begin by recognizing that environmental pollution problems are market failures that arise in the absence of enforceable property rights for the assimilative capacity of environmental waste...

This paper studies the optimal direct/indirect tax mix in a setting where individuals differ in several unobservable characteristics (productivity and endowments). Tax instruments (income and commodity taxes) are constrained solely by the information structure.