This paper studies the incidence of tax-transfer policy in a growth model wherein individuals differ according to their level of intergenerational altruism and have an endogenous labor supply. The main results is that public debt is neutral at the macro level but redistributes resources from...

With internationally mobile labour and the abolition of national border controls, the individual may not only have private information about his skill level (adverse selection), but also about the length of time he resides and works in the home country (moral hazard) and about his foreign...

This paper is a review of the major findings in the economics literature on tax compliance. The article, which focusses exclusively on the personal income tax, examines both the theory and empirical work on enforcement and compliance with tax laws from over 25 years of research.

This paper presents a simple two-country model with mobile capital and immobile labour, in which there are two classes of individuals, the workers and the capital owners. A source-based tax on capital income is used to finance transfers to workers. If the two countries are homogeneous in all...

This paper examines methods used to evaluate welfare effects of tax changes, with emphasis on the measurement problems involved. Welfare changes and excess burdens are defined, along with approximations. Aggregate measures, using a social welfare function, are examined. A special case of income...

This paper implements a variety of robust, regression-based diagnostics to nonlinear models of effective federal individual income tax. The paper proposes a generalized nonlinear model of effective income.

Restricting attention to quasi-linear utility functions, we examine in the paper the distributive incidence of income taxes used to finance the production of a single public good.

This paper implements a variety of robust, regression-based diagnostics to nonlinear models of effective federal individual income tax.

This paper uses a simple one-sector general equilibrium model to compare the marginal excess burden of taxes on labour income and taxes on capital. It is shown that if there is a positive tax on capital, conventional measures of the marginal excess burden of taxes on labour income such as that...