, policymakers lack a clear picture of the benefits and costs of alternative tax regimes, when faced with situations such as the free … different tax regimes for fringe benefits, using standard measures of a desirable tax policy, namely equity, efficiency, and … tax regime for fringe benefits has no effect on either horizontal or vertical equity. Second, the efficiency of the …

show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially … prevailing tax mix is sufficiently skewed towards wage taxation …