Wealth transfer tax systems based on inheritances and inter vivos gifts, rather than estates,
allow donors to shift wealth among potential recipients with the goal of minimizing tax …

We study the role of cognitive ability for individuals' tax responsiveness using linked
administrative tax and military enlistment registers. Our main finding is that individuals in the …

This article aims to map the political economy of top personal income tax rate setting. A
much-discussed driving factor of top rate setting is the corporate tax rate: governments may …

We express the Laffer tax rate on capital income using direct elasticity (capital income
response) and cross‐elasticity (labor income response) to the net‐of‐tax rate on capital …

We characterize the welfare effects of the informal sector by proposing a decomposition into
efficiency and redistribution components. We focus on an economy where a planner wants …

In this paper, we review the theoretical rationale for consumption taxes in advanced
economies and provide a systematic overview of the vast public finance literature that …

We extend the theory of optimal redistributive taxation to economies with an informal sector.
In particular, in our model, workers can supply labor simultaneously to the formal and the …

Abstract The United Nations'“2030 Agenda for Sustainable Development” highlights the
importance of formalizing the informal economy, which could potentially increase tax …

Policies that impact the production sector, such as intermediate goods taxation (eg taxing
robots) and trade liberalization create winners and losers. When do we need to integrate pre …

In a dual income tax (DIT) system, labor income is taxed progressively, while capital income
is subject to a lower proportional tax. DIT systems were introduced in Sweden, Norway, and …