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 …

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 …

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple in-
comes and differ along many unobserved dimensions. We derive the necessary conditions …

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 …

We examine preferences for redistribution inherent in Swedish tax policy during 1971–2012
using the inverse optimal tax approach. The income distribution is carefully characterized …

When deciding on the social desirability of public investment, the cost of a project is
sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCPF) which …

This paper studies optimal non-linear income taxation in a model with labor supply
responses at the intensive (hours, effort) and extensive (participation) margins. It shows that …

We derive a simple sufficient‐statistics test for whether a nonlinear tax‐transfer system is
second‐best Pareto efficient. If it is not, then it is beyond the top of the Laffer curve and there …