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 argues that a progressive tax system combined with individual taxation of
married couples can generate more revenue than the current household-based US system …

Приоритетным направлением налоговой политики Российской Федерации (далее–РФ,
Россия) является ее ориентация на построение в стране социального государства и на …

We show that the optimality of uniform commodity taxation applies in a family setting when
individuals live in two-adult families and take some decisions collectively. Allowing for …

There is no consensus on how to measure social welfare and inequality when households
have different needs. As we show, a dilemma emerges between holding households …

We develop a theory of tax reforms for a setting with multi-dimensional heterogeneity
amongst taxpayers and multiple economic decisions that are all subject to fixed and variable …

This paper begins with a survey of the literature on the political economy approaches to
labor income taxation. We focus on recent progress made by examining in detail the specific …

Around 10 percent of working-age individuals in the US are currently cohabiting-living with
their partner without being married. These couples are treated as two individual singles …

The priority direction of tax policy of the Russian Federation (hereinafter referred to as RF,
Russia) is its focus on building a social state in the country and develo** mechanisms for …