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Transfers in Cash and in Kind: Theory Meets the Data
We review theoretical explanations for in-kind transfers in light of the limited empirical evidence. After reviewing the traditional paternalistic arguments, we consider explanations based onExpand
Tax evasion and optimal commodity taxation
Abstract This paper incorporates tax evasion into Ramsey's optimal taxation problem. It provides (i) a precise and intuitive characterization of the tradeoff between optimal tax rates and auditExpand
Externalities and optimal taxation
This paper re-examines the optimal tax design problem (income and commodities) in the presence of externalities. The nature of the second-best, and the choice of the tax instruments, are motivated byExpand
Tax evasion, fiscal competition and economic integration
Abstract This paper examines the implications of tax evasion for fiscal competition and tax harmonization policies in an economic union. First, for symmetric countries, it proves that the equilibriumExpand
Tagging and Income Taxation: Theory and an Application
We derive a set of analytical results for optimal income taxation with tags using quasilinear preferences and a Rawlsian social welfare function. Secondly, assuming a constant elasticity of laborExpand
Uncertainty, optimal taxation and the direct versus indirect tax controversy
This paper examines how the presence of uncertainty affects the design of tax policy when both indirect taxes and a general income tax are available to the government. There are two categories ofExpand
Tax Evasion, Concealment and the Optimal Linear Income Tax
This paper incorporates tax evasion into the analysis of optimal linear income taxation. Tax evaders can influence the probability of being caught, if audited, through expenditures on concealment. ItExpand
Second-best taxation of emissions and polluting goods
Abstract This paper studies the problem of the design of an integrated system of second-best emission and output taxes in a model where production costs are negatively correlated with theirExpand
Uncertainty and optimal taxation: In defense of commodity taxes ∗
Abstract This paper re-examines the theory of optimal commodity taxation in the presence of a linear income tax, under wage uncertainty. There are two categories of goods: the consumption levels inExpand
Environmental taxation, tax competition, and harmonization
Abstract This paper studies the tax competition problem in the presence of transboundary pollution. It shows that economic integration causes the firms to adopt the same or less pollutingExpand