In normative public economics it is crucial to know how fast the marginal utility of income declines as income … increases. One needs this parameter for cost-benefit analysis, for optimal taxation and for the (Atkinson) measurement of …, using a number of assumptions, we are able to estimate the elasticity of marginal utility with respect to income. We obtain …

capital taxation from the traditional growth model does not hold anymore in our model. As long as consumption goods contribute … to health formation, the issue of a consumption tax versus an income (or capital) tax should be re-examined. …

capital taxation from the traditional growth model does not hold anymore in our model. As long as consumption goods contribute … to health formation, the issue of a consumption tax versus an income (or capital) tax should be re-examined. …

general equilibrium macroeconomic model in which taxation is a key determinant of the composition of these two inputs in the … care in maintaining health. We find that the difference in taxation can account for a large fraction of the difference in …

We revisit the classical result that taxation of private consumption is distortionary and therefore precludes the …

state, the interaction between taxation and markets, the future of pension and health care systems, and international tax …