In an ideal world, governments would be able to completely verify all relevant economic
outcomes and characteristics of taxpayers at zero cost. In such a world, non-distortionary …

Households typically earn incomes from multiple sources, such as salaries, business
incomes, dividends, interests or capital gains. Moreover, households often consist of …

We consider optimal joint nonlinear earnings taxation of couples. We use multi-dimensional
mechanism design techniques to study this problem and show that the first-order approach …

This paper analyzes optimal taxation of charitable giving to a public good in a Mirrleesian
framework with social comparisons. When there are no transaction costs of giving, charitable …

We provide an algorithm for solving multidimensional screening problems which are
intractable analytically. The algorithm is a primal–dual algorithm which alternates between …

Perpajakan merupakan topik yang menarik untuk diteliti baik secara teoritis maupun
empiris, karena dalam kehidupan nyata, pengumpulan pajak menjadi perhatian analitis …

Öz Endüstri 4.0 ve temelini oluşturan teknolojilerden büyük veri analitiği, ekonomik ve
toplumsal hayatı yeniden şekillendirirken kamu idareleri için de birçok fırsat ve riski …

The usual approach to calibrate optimal tax formulae consists in using the observed
sufficient statistics, which is only correct as long as they correspond to the optimal sufficient …

This paper studies the design of tax systems that implement a planner's second-best
allocation in a market economy. An example shows that the widely used Mirrleesian (1976) …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple
incomes and differ along many unobserved dimensions. We derive the necessary conditions …