“...This paper derives optimal inheritance tax formulas that capture the key equity-efficiency trade-off, are expressed in terms of estimable sufficient...”

“...We analyze optimal taxation of labor and capital income in a life cycle framework with idiosyncratic income risk and ex-ante heterogeneity. Tax instruments are...”

“...This paper develops a theory of optimal taxation with behavioral agents. We use a general framework that encompasses a wide range of biases such as...”

“...We consider optimal taxation in a model with wealth-poor and wealth-rich households, where wealth derives from business capital and home ownership, and...”

“...This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established...”

“...A prominent assumption in modern optimal tax research is that the objective of taxation is Utilitarian. I present new survey evidence that most people reject...”

“...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...”

“...The optimal design of low-income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of...”

“...With regards to empirical applications of optimal taxation theory, analytical expressions are typically adopted for optimal taxes, and then numerical values...”

“...We analyze the optimal taxation of firms when the government faces fixed (per-firm) administrative costs of tax collection. The tax instruments at the...”