This survey discusses how capital should be taxed in advanced economies. We review the
theoretical optimal tax literature, survey empirical studies on the distribution of capital and …

Tax by Design identifies what makes a good tax system for an open developed economy in
the 21st century and suggests how the UK tax system could be reformed to move in that …

Most political economy models start from the assumption that economic self-interest is a key
predictor of support for income redistribution. A growing literature, in contrast, emphasizes …

In conditions of integral digitalization, governments may face a shortfall in VAT revenues due
to tax avoidance and frauds. Here arise two opposite hypotheses: 1) digital technologies can …

The thirty years since the Meade Report (Meade, 1978) have seen a remarkable shift in the
balance of taxation in the UK towards the Value Added Tax (VAT), which now accounts for …

Public subsidies are widely used as policy incentives to promote strategic industry
development, especially in emerging industries that depend heavily on the use of new …

Why do some people support government redistribution more than others? This article
addresses this question with reference to attitudes towards redistributive tax policy. In doing …

This paper explores the causes and effects of persistence in the discretionary allocation of
public subsidies to R&D activities performed by private firms and elaborates a crucial …

Reducing tax system complexity is a common goal amongst policymakers; yet there is no
commonly agreed definition of complexity. This paper seeks to fill this gap, by proposing the …

A main activity of the state is to redistribute resources. Standard political economy models
predict that a rise in inequality will lead to more redistribution. This paper shows that, for the …