This paper explores how to optimally set tax and transfers when taxation authorities : (1) are uninformed about … market employment. We show that optimal redistribution in this environment involves distorting market employment upwards for …

market employment. In contrast to much of the optimal income taxation literature, we show that optimal redistribution in this …This paper explores how to optimally set tax and transfers when taxation authorities : (1) are uninformed about … income tax rate. We also show that workfare may also be used as part of an optimal redistribution program. …

This paper extends the previous literature on optimal redistributive taxation in the presence of externalities to a … implications for the optimal Pigouvian tax rates. In general the Pigouvian parts of taxation depend also on the externalities …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

create a “simulated tax redistribution index”, which captures the mechanical impact of the changes in tax policy on the gini … coefficient, but is exogenous to any behavioral response. Analyzing the effect of this redistribution index on inequality, I find … process further, I create a new class of tax redistribution measures, based on the S-Gini, which differentially weight effects …

standards. The workhorse models of optimal income taxation call for more redistribution as inequality rises. By contrast, living …. Rising living standards dampen by at least 25% the desired increase in redistribution due to rising inequality. …