The Theory of Taxation and Public Economics presents a unified conceptual framework for
analyzing taxation--the first to be systematically developed in several decades. An original …

I study the optimal taxation of robots, other capital, and labor income. I show that it is optimal
to distort robot adoption. The robot tax (or subsidy) exploits general-equilibrium effects to …

OPTIMAL TAXATION AND MARKET POWER* Page 1 OPTIMAL TAXATION AND MARKET
POWER* Jan Eeckhout UPF Barcelona† Chunyang Fu UCASS‡ Wenjian Li Zhejiang …

Whether human capital increases or decreases earnings uncertainty is an open question
from an empirical standpoint. Yet, most policy prescriptions regarding human capital …

This paper studies optimal linear and non-linear income taxes and education subsidies in
two-type models with endogenous human capital formation, endogenous labor supply, and …

Cet article se propose d'étudier la place de l'économie des territoires dans la construction
d'une théorie générale intégrant l'espace. Cela suppose le choix d'une démarche …

Este trabajo discute, a la luz de la teoría tributaria, la manera de calcular el impuesto al valor
agregado (IVA) de acuerdo con el Artículo 447 del Estatuto Tributario colombiano. El …

This paper develops a model of optimal non-linear income and commodity taxation to
analyze the desirability of aggregate production efficiency. In contrast to Diamond and …

Recently, researchers have started to re-examine the so-called Atkinson-Stiglitz theorem on
optimal commodity taxation. The essence of such research is to examine whether or not it is …

In a model with a continuum of imperfectly substitutable laborers and endogenous skill
premiums, this paper derives optimal tax formulas as functions of social welfare weights and …