One of the most striking tax developments in recent years, and one that continues to attract
considerable attention, is the adoption by several countries of a form of'flat tax'. Discussion of …

This paper reviews experience with the 'flat taxes' that have been adopted in many countries
in recent years. It stresses that they differ fundamentally, and that empirical evidence on their …

This paper examines the properties of the optimal nonlinear income tax when preferences
are quasi–linear in leisure and individuals differ in their ability and their preferences for …

Providing estimable sufficient statistics to give policy prescriptions has become a
widespread approach, a well-known limitation of which is the endogeneity of sufficient …

This paper characterizes optimal non-linear income taxation in an economy with a
continuum of unobservable productivity levels and endogenous involuntary unemployment …

We examine whether minimum wages can fulfill a useful role as part of an optimal tax-
transfer scheme. The government cannot observe household abilities, only their incomes …

Sweden has long been viewed as epitomizing a particular approach to economic and social
policy. To its advocates, the Swedish welfare state builds on a strong social consensus …

Using the Mirrlees optimal income tax model under maximin, we derive fairly mild conditions
for a decreasing marginal tax rate throughout the skill distribution with no bunching, a strictly …

In this article, the joint use of an income tax and public provision of education as instruments
to achieve the government's distributional objectives is considered. Individuals differ in …

This chapter explores the link between tax policy and labor market performance. As far as
labor performance is concerned, we focus on labor supply, employment, and the difference …