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The Conscription of Wealth:Mass Warfare and the Demand for Progressive Taxation
The Conscription of Wealth Mass Warfare Progressive Taxation
2015/6/5
The dominant narrative of the politics of redistribution in political science and economics highlights the signature role of the rise of electoral democracy and the development of political parties th...
Optimal Taxation, Child Care and Models of the Household
optimal taxation time allocation household production child care inequality labour supply
2012/10/22
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the a...
What's Best for Women: Gender Based Taxation, Wage Subsidies or Basic Income?
gender based taxation wage subsidies basic income guaranteed minimum income labour supply social welfare
2012/10/22
We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of gender based taxation (GBT) as compared to other policies bas...
Business Taxation and Wages: Evidence from Individual Panel Data
tax incidence profit taxation wages asymmetric effects
2012/10/23
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are...
The Exclusion of Black Women from National Leadership Positions in the United States: Taxation with Limited Representation
United States Black Women Gains in Academic Degrees National Leadership Exclusion US Senate Governor’s Office US Supreme Court
2013/1/31
This article claims that the United States is progressing well when examined through the racial and cul- tural diversity of its young people aged 29 and younger with earned doctorates. The data show t...
The Exclusion of Black Women from National Leadership Positions in the United States: Taxation with Limited Representation
United States Black Women Gains in Academic Degrees
2013/9/5
This article claims that the United States is progressing well when examined through the racial and cul- tural diversity of its young people aged 29 and younger with earned doctorates. The data show t...
Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristic...
We study optimal tax and educational policies in a dynamic private information economy, in which ex-ante heterogeneous individuals make an educational investment early in their life and face a stochas...
Mobility, Taxation and Welfare
mobility social welfare risk income variability inequality permanent income
2012/10/26
Income mobility is often thought to equalize permanent incomes and thereby to improve social welfare. The welfare analysis of mobility often fails, however, to account for the cost of the variability ...
Employment, Hours of Work and the Optimal Taxation of Low Income Families
labour supply optimal taxation low income support
2012/10/30
The optimal design of low income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed n...
Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses
optimal taxation labor market frictions unemployment
2012/10/31
This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework with endogenous (voluntary) nonparticipation and (involuntary) unemployment. The optimal employmen...
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions...
Optimal Commodity Taxation and Redistribution within Households
optimal commodity taxation targeting intrahousehold distribution
2012/10/31
Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation ...
Family taxation: An unfair and inefficient system
Family taxation unfair inefficient system
2010/11/3
This paper presents an analysis of the 2006–2007 family tax system. The results show that most families are now taxed, in effect, on the basis of joint income. Through a succession of reforms the Howa...
The foundational course is Taxation, which is one of the Law School’s recommended courses for J.D. students. The advanced tax courses are designed not only for J.D. and LL.M. students who find tax iss...