We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency
dictates a strict rule for marginal deductions along the income distribution. An immediate …

We analyze Pareto-efficient tax breaks for personal taxation in a private information
environment. In addition to a labor-leisure choice, the agents decide how to spend their …

We analyze Pareto-efficient tax deduction rules for work-related expenses (eg
housekeeping services, child care or elderly care). Pareto efficiency dictates a tight rule for …

We analyze Pareto-eï¬? cient tax deduction rules for work-related expenses. Pareto efï¬
ciency dictates a strict rule for marginal deductions along the income distribution. An …

This paper characterizes the optimal tax system in a dynamic model where wages depend
on stochastic shocks and accumulated work experience. In addition to redistributive and …

The distributions of both income and wealth in the United States are heavily skewed to the
right, with tails that may be well approximated by power laws. Further, business owners are …

This thesis investigates the design of optimal tax systems in dynamic environments. The first
essay characterizes the optimal tax system where wages depend on stochastic shocks and …

This thesis investigates the design of optimal tax systems in dynamic environments. The first
essay characterizes the optimal tax system where wages depend on stochastic shocks and …