A prominent assumption in modern optimal tax research is that the objective of taxation is
Utilitarian. I present new survey evidence that most people reject this assumption's …

We measure the redistributive preferences of Dutch political parties using unique, detailed
information from their election proposals. By employing the inverse optimal-tax method, we …

Calculating the welfare implications of changes to economic policy or shocks requires
economists to decide on a normative criterion. One approach is to elicit the relevant moral …

We study reforms of nonlinear income tax systems from a political economy perspective. We
present a median voter theorem for monotonic tax reforms, reforms so that the change in the …

This paper provides a method to measure the traditional Kaldor-Hicks notion of “economic
efficiency” when taxes affect behavior. In contrast to traditional unweighted surplus …

Though the traditional literature in fiscal federalism argues that the Federal government
should have primary responsibility for income redistribution, US states are in fact actively …

Purpose: The purpose of this research is to see if total direct taxes (TDT) affect the growth of
the country's income and well-being or stagnation and gaps based on the variables raised …

We study political competition in an environment in which voters have private information
about their preferences. Our framework covers models of income taxation, public-goods …

This paper provides a set of efficient welfare weights that modify the classic Kaldor-Hicks
experiments that define economic efficiency to account for the distortionary cost of transfers …

We develop a new approach for the identification of Pareto‐improving tax reforms. This
approach yields necessary and sufficient conditions for the existence of Pareto‐improving …