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We develop a framework for optimal taxation when agents can earn their income both in traditional activities, where private and social products coincide, and in rentseeking activities, where private r...
Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plau...
Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal tax policy therefore treats future ability distributions as endogenous to curren...
This paper argues that the large body of research that follows Mirrlees approach to optimal taxation has been developing in two directions, referred to as the micro and macro literatures. We review th...
The skills of agents in the labor market evolve stochastically over time and are private information. We assume that agents can engage in unobservable trades. We show that competitive equilibria are i...
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek t...

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