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Matthew C Weinzierl

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Mankiw, N. Gregory & Weinzierl, Matthew, 2006. "Dynamic scoring: A back-of-the-envelope guide," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1415-1433, September.

    Mentioned in:

    1. Buscando la curva de Laffer desesperadamente
      by admin in Nada Es Gratis on 2020-02-26 06:07:46
  2. Alexander M. Gelber & Matthew C. Weinzierl, 2012. "Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," NBER Working Papers 18332, National Bureau of Economic Research, Inc.

    Mentioned in:

    1. To achieve the American Dream, you need more redistribution
      by Economic Logician in Economic Logic on 2012-09-18 19:03:00
  3. N. Gregory Mankiw & Matthew C. Weinzierl, 2011. "An Exploration of Optimal Stabilization Policy," NBER Working Papers 17029, National Bureau of Economic Research, Inc.

    Mentioned in:

    1. What is a sticky price?
      by Economic Logician in Economic Logic on 2011-06-23 20:03:00
  4. N. Gregory Mankiw & Matthew C. Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers 09-139, Harvard Business School.

    Mentioned in:

    1. Does being short make you more likely to be a criminal?
      by Adam Ozimek in Modeled Behavior on 2010-05-03 16:39:11

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. N. Gregory Mankiw & Matthew Weinzierl, 2010. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 155-176, February.

    Mentioned in:

    1. The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution (American Economic Journal: Economic Policy 2010) in ReplicationWiki ()

Working papers

  1. Benjamin Lockwood & Afras Y. Sial & Matthew C. Weinzierl, 2020. "Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Working Papers 28098, National Bureau of Economic Research, Inc.

    Cited by:

    1. Matthias Rodemeier & Gregory Sun, 2026. "Revealed Preference for Redistribution and the Role of Government," CESifo Working Paper Series 12645, CESifo.

  2. Robert Scherf & Matthew Weinzierl, 2019. "Understanding Different Approaches to Benefit-Based Taxation," NBER Working Papers 26276, National Bureau of Economic Research, Inc.

    Cited by:

    1. Alexis Anagnostopoulos & Eva Carceles‐Poveda & Yair Tauman, 2021. "Value Preserving Welfare Weights For Social Optimization Problems," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(4), pages 1627-1653, November.
    2. Voyiakis, Emmanuel, 2026. "The moral force of the benefit principle," LSE Research Online Documents on Economics 127293, London School of Economics and Political Science, LSE Library.
    3. Cristian F. Sepulveda, 2025. "“Public goods, labor supply and benefit taxation”," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 872-894, June.
    4. Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024. "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, vol. 25(2), pages 209-231, June.

  3. Matthew Weinzierl, 2016. "Popular Acceptance of Inequality due to Brute Luck and Support for Classical Benefit-Based Taxation," NBER Working Papers 22462, National Bureau of Economic Research, Inc.

    Cited by:

    1. Robert Scherf & Matthew Weinzierl, 2020. "Understanding Different Approaches to Benefit‐Based Taxation," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 385-410, June.
    2. Christine L. Exley & Judd B. Kessler, 2018. "Equity Concerns are Narrowly Framed," NBER Working Papers 25326, National Bureau of Economic Research, Inc.
    3. Matthew C. Weinzierl, 2016. "A Welfarist Role for Nonwelfarist Rules: An example with envy," Harvard Business School Working Papers 17-021, Harvard Business School, revised Jul 2017.

  4. Matthew C. Weinzierl, 2016. "A Welfarist Role for Nonwelfarist Rules: An example with envy," Harvard Business School Working Papers 17-021, Harvard Business School, revised Jul 2017.

    Cited by:

    1. Erik Schokkaert & Benoît Tarroux, 2021. "Empirical research on ethical preferences: how popular is prioritarianism?," Working Papers 2104, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon.
    2. Flaviana Palmisano, 2024. "Compassion and envy in distributional comparisons," Theory and Decision, Springer, vol. 96(1), pages 153-184, February.
    3. Robert Scherf & Matthew Weinzierl, 2020. "Understanding Different Approaches to Benefit‐Based Taxation," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 385-410, June.
    4. Louis Kaplow, 2024. "Optimal Income Taxation," Journal of Economic Literature, American Economic Association, vol. 62(2), pages 637-738, June.
    5. Thomas Aronsson & Sugata Ghosh & Ronald Wendner, 2023. "Positional preferences and efficiency in a dynamic economy," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 61(2), pages 311-337, August.
    6. Weinzierl, Matthew, 2017. "Popular acceptance of inequality due to innate brute luck and support for classical benefit-based taxation," Journal of Public Economics, Elsevier, vol. 155(C), pages 54-63.
    7. Bastian, Jacob E. & Jones, Maggie R., 2021. "Do EITC expansions pay for themselves? Effects on tax revenue and government transfers," Journal of Public Economics, Elsevier, vol. 196(C).

  5. Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.

    Cited by:

    1. Mark Colas & Sebastian Findeisen & Dominik Sachs, 2018. "Optimal Need-Based Financial Aid," CESifo Working Paper Series 7271, CESifo.
    2. Ashantha Ranasinghe & Xuejuan Su, 2023. "When social assistance meets market power: A mixed duopoly view of health insurance in the United States," Economic Inquiry, Western Economic Association International, vol. 61(4), pages 851-869, October.
    3. de Bresser, Jochem & Knoef, Marike, 2021. "Preferences for Income Redistribution : A New Survey Item and Experimental Evidence," Discussion Paper 2021-035, Tilburg University, Center for Economic Research.
    4. Hunt Allcott & Benjamin Lockwood & Dmitry Taubinsky, 2019. "Regressive Sin Taxes, With an Application to the Optimal Soda Tax," NBER Working Papers 25841, National Bureau of Economic Research, Inc.
    5. Jimmy Charité & Raymond Fisman & Ilyana Kuziemko, 2016. "Reference Points and Redistributive Preferences: Experiment Evidence," Working Papers 2016-3, Princeton University. Economics Department..
    6. Bastani, Spencer & Lundberg, Jacob, 2016. "Political preferences for redistribution in Sweden," Working Paper Series 2016:13, Uppsala University, Department of Economics.
    7. Felix Bierbrauer & Aleh Tsyvinski & Nicolas WERQUIN, 2019. "Taxes and Turnout," 2019 Meeting Papers 377, Society for Economic Dynamics.
    8. Christian Moser & Pedro Olea de Souza e Silva, 2019. "Optimal Paternalistic Savings Policies," Opportunity and Inclusive Growth Institute Working Papers 17, Federal Reserve Bank of Minneapolis.
    9. Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas & Mr. Philippe Wingender, 2018. "Are Elasticities of Taxable Income Rising?," IMF Working Papers 2018/132, International Monetary Fund.
    10. Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2022. "Incentives, Globalization, and Redistribution," Rationality and Competition Discussion Paper Series 335, CRC TRR 190 Rationality and Competition.
    11. Boyer, Pierre & Bierbrauer, Felix, 2018. "Politically feasible reforms of non-linear tax systems," CEPR Discussion Papers 13059, Centre for Economic Policy Research.
    12. Marko Ledić & Ivica Rubil, 2026. "How do indirect taxes reshape tax-benefit-revealed social preferences for redistribution?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 53(1), pages 167-199, February.
    13. Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2017. "Optimal taxation under different concepts of justness," Discussion Papers 2017/26, Free University Berlin, School of Business & Economics.
    14. Chen, Shu-Hua, 2020. "Inequality-growth nexus under progressive income taxation," Journal of Macroeconomics, Elsevier, vol. 65(C).
    15. Alexis Anagnostopoulos & Eva Carceles‐Poveda & Yair Tauman, 2021. "Value Preserving Welfare Weights For Social Optimization Problems," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(4), pages 1627-1653, November.
    16. Jérémy BOCCANFUSO & Antoine FEREY, 2019. "Inattention and the Taxation Bias," Working Papers 2019-16, Center for Research in Economics and Statistics.
    17. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    18. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2018. "Pareto Weights in Practice: A Quantitative Analysis of 32 OECD Countries," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 181-204, April.
    19. Eguia, Jon X. & Xefteris, Dimitrios, 2024. "Lognormal (re)distribution: A macrofounded theory of inequality," European Economic Review, Elsevier, vol. 170(C).
    20. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics 123752, London School of Economics and Political Science, LSE Library.
    21. Bargain, Olivier & Jara, H. Xavier & Magejo, Prudence & Ntuli, Miracle, 2026. "Inclusive Growth in South Africa? Inequality Dynamics and the Role of Trade Openness vs Tax Policies," IZA Discussion Papers 18551, IZA Network @ LISER.
    22. Mark Colas & Dominik Sachs, 2024. "The Indirect Fiscal Benefits of Low-Skilled Immigration," American Economic Journal: Economic Policy, American Economic Association, vol. 16(2), pages 515-550, May.
    23. Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 1-54, National Bureau of Economic Research, Inc.
    24. Kristoffer Berg, 2025. "Revealing inequality aversion from tax policy and the role of non‐discrimination," Economica, London School of Economics and Political Science, vol. 92(366), pages 483-506, April.
    25. Zuobao Wang & Tianrun Lin & Yao Chen & Shurui Zhang, 2025. "Is it Actually Working Well? A Comparative Study of the Redistributive Effectiveness of Public Social Benefits in 33 Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 179(1), pages 235-267, August.
    26. Spencer Bastani, 2025. "The marginal value of public funds: a brief guide and application to tax policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(4), pages 919-956, August.
    27. Pavel Brendler, 2020. "Why hasn't Social Security changed since 1977?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 36, pages 134-157, April.
    28. Fabian Feger & Doina Radulescu & Doina Maria Radulescu, 2018. "Redistribution through Income Taxation and Public Utility Pricing in the Presence of Energy Efficiency Considerations," CESifo Working Paper Series 7195, CESifo.
    29. Bierbrauer, Felix & Boyer, Pierre & Hansen, Emanuel, 2020. "Pareto-improving tax reforms and the Earned Income Tax Credit," CEPR Discussion Papers 14853, Centre for Economic Policy Research.
    30. Henk-Wim de Boer & Egbert Jongen & Patrick Koot, 2025. "Too much of a good thing? Using tax incentives to stimulate dual-earner couples," Journal of Population Economics, Springer;European Society for Population Economics, vol. 38(4), pages 1-26, December.
    31. Stantcheva, Stefanie & Alesina, Alberto & Miano, Armando, 2022. "Immigration and Redistribution," CEPR Discussion Papers 13035, Centre for Economic Policy Research.
    32. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
    33. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    34. Richard K. Green & Mark D. Phillips, 2015. "Demand for 'The 1%': Tax Incidence and Implications for Optimal Income Tax Rates," Working Paper 9409, USC Lusk Center for Real Estate.
    35. Decerf, Benoit & Maniquet, François, 2021. "Fair inheritance taxation," LIDAM Discussion Papers CORE 2021011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    36. de Bresser, Jochem & Knoef, Marike, 2022. "Eliciting preferences for income redistribution: A new survey item," Journal of Public Economics, Elsevier, vol. 214(C).
    37. Joel Slemrod, 2024. "What taxpayers, governments and tax economists do – and what they should do," Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 7-19, March.
    38. de Boer, Henk-Wim & Jongen, Egbert L. W. & Koot, Patrick, 2023. "Too Much of a Good Thing? Using Tax Incentives to Stimulate Dual-Earner Couples," IZA Discussion Papers 16702, IZA Network @ LISER.
    39. Thomas van der Pol & Frits Bos & Gerbert Romijn, 2017. "Distributionally Weighted Cost-Benefit Analysis: From Theory to Practice," CPB Discussion Paper 364, CPB Netherlands Bureau for Economic Policy Analysis.
    40. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Pareto Weights in Practice: A Quantitative Analysis Across 32 OECD Countries," Working papers 2016rwp-92, Yonsei University, Yonsei Economics Research Institute.
    41. Jacobs, Bas & Jongen, Egbert L.W. & Zoutman, Floris T., 2017. "Revealed social preferences of Dutch political parties," Journal of Public Economics, Elsevier, vol. 156(C), pages 81-100.
    42. Henry de Frahan, Lancelot & Maniquet, François, 2021. "Preference responsibility versus poverty reduction in the taxation of labor incomes," Journal of Public Economics, Elsevier, vol. 197(C).
    43. Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2020. "How Should Tax Progressivity Respond to Rising Income Inequality?," Staff Report 615, Federal Reserve Bank of Minneapolis.
    44. Brian C. Albrecht & Joshua R. Hendrickson & Alexander William Salter, 2022. "Evolution, uncertainty, and the asymptotic efficiency of policy," Public Choice, Springer, vol. 192(1), pages 169-188, July.
    45. de Bresser, Jochem & Knoef, Marike, 2021. "Preferences for Income Redistribution : A New Survey Item and Experimental Evidence," Other publications TiSEM 246972d6-0fdb-4243-9e34-2, Tilburg University, School of Economics and Management.
    46. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Ex-ante Heterogeneity and Equilibrium Redistribution(Preliminary)," Working papers 2016rwp-93, Yonsei University, Yonsei Economics Research Institute.
    47. Wu, Chunzan, 2021. "More unequal income but less progressive taxation," Journal of Monetary Economics, Elsevier, vol. 117(C), pages 949-968.
    48. Henk-Wim Boer & Egbert Jongen, 2023. "Optimal income support for lone parents in the Netherlands: are we there yet?," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 21(3), pages 573-589, September.
    49. Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2018. "Intergenerational Mobility and Preferences for Redistribution," American Economic Review, American Economic Association, vol. 108(2), pages 521-554, February.
    50. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453.
    51. Lehr, Nils H. & Restrepo, Pascual, 2026. "The price of intelligence: How should socially-minded firms price and deploy AI?," Journal of Monetary Economics, Elsevier, vol. 157(C).
    52. Dustin L. Swonder & Damián Vergara, 2025. "A Sufficient Statistics Approach to Optimal Corporate Taxes," NBER Working Papers 34517, National Bureau of Economic Research, Inc.

  6. Matthew C. Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," Harvard Business School Working Papers 14-101, Harvard Business School, revised Jan 2016.

    Cited by:

    1. Matthew Weinzierl, 2025. "Comment on "Public Finance in the Age of AI: A Primer"," NBER Chapters, in: The Economics of Transformative AI, National Bureau of Economic Research, Inc.
    2. Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.
    3. Klaus Prettner & Davud Rostam‐Afschar, 2020. "Can taxes raise output and reduce inequality? The case of lobbying," Scottish Journal of Political Economy, Scottish Economic Society, vol. 67(5), pages 455-461, November.
    4. Alexis Anagnostopoulos & Eva Carceles‐Poveda & Yair Tauman, 2021. "Value Preserving Welfare Weights For Social Optimization Problems," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(4), pages 1627-1653, November.
    5. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2018. "Pareto Weights in Practice: A Quantitative Analysis of 32 OECD Countries," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 181-204, April.
    6. Kristoffer Berg, 2025. "Revealing inequality aversion from tax policy and the role of non‐discrimination," Economica, London School of Economics and Political Science, vol. 92(366), pages 483-506, April.
    7. Stantcheva, Stefanie & Alesina, Alberto & Miano, Armando, 2022. "Immigration and Redistribution," CEPR Discussion Papers 13035, Centre for Economic Policy Research.
    8. Bird, Richard M. & Zolt, Eric M., 2015. "Fiscal Contracting in Latin America," World Development, Elsevier, vol. 67(C), pages 323-335.
    9. Voyiakis, Emmanuel, 2026. "The moral force of the benefit principle," LSE Research Online Documents on Economics 127293, London School of Economics and Political Science, LSE Library.
    10. Robert Scherf & Matthew Weinzierl, 2020. "Understanding Different Approaches to Benefit‐Based Taxation," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 385-410, June.
    11. Spencer Bastani & Daniel Waldenström, 2021. "Perceptions of Inherited Wealth and the Support for Inheritance Taxation," Economica, London School of Economics and Political Science, vol. 88(350), pages 532-569, April.
    12. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Pareto Weights in Practice: A Quantitative Analysis Across 32 OECD Countries," Working papers 2016rwp-92, Yonsei University, Yonsei Economics Research Institute.
    13. Daiki Kishishita & Hans H. Tung & Charlotte Wang, 2024. "Ambiguity and self-protection: evidence from social distancing under the COVID-19 pandemic," The Japanese Economic Review, Springer, vol. 75(2), pages 269-300, April.
    14. Weinzierl, Matthew, 2017. "Popular acceptance of inequality due to innate brute luck and support for classical benefit-based taxation," Journal of Public Economics, Elsevier, vol. 155(C), pages 54-63.
    15. Cristian F. Sepulveda, 2025. "“Public goods, labor supply and benefit taxation”," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 872-894, June.
    16. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Ex-ante Heterogeneity and Equilibrium Redistribution(Preliminary)," Working papers 2016rwp-93, Yonsei University, Yonsei Economics Research Institute.
    17. Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2018. "Intergenerational Mobility and Preferences for Redistribution," American Economic Review, American Economic Association, vol. 108(2), pages 521-554, February.
    18. Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024. "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, vol. 25(2), pages 209-231, June.
    19. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Behavioral Economics 2016_03, Max Planck Institute for Behavioral Economics.
    20. Corazzini, Luca & Cotton, Christopher S. & Longo, Enrico & Reggiani, Tommaso, 2024. "Coordinated selection of collective action: Wealthy-interest bias and inequality," Journal of Public Economics, Elsevier, vol. 238(C).

  7. Matthew Weinzierl, 2014. "Seesaws and Social Security Bene?fits Indexing," Harvard Business School Working Papers 15-039, Harvard Business School.

    Cited by:

    1. Siha Lee & Kegon Teng Kok Tan, 2023. "Bequest Motives and the Social Security Notch," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 888-914, December.
    2. András Simonovits, 2020. "Indexing Public Pensions in Progress to Wages or Prices," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 12(2), pages 171-194, June.
    3. Simonovits, András, 2018. "Hogyan tervezzük a nyugdíjjáradék-függvényt, ha a halandóság a kereset csökkenő függvénye? [Designing pension-benefit schedules when longevities increase with wages]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 831-846.

  8. Matthew C. Weinzierl, 2012. "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers 18045, National Bureau of Economic Research, Inc.

    Cited by:

    1. Kristoffer Berg & Paolo Giovanni Piacquadio, 2020. "The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation," CESifo Working Paper Series 8505, CESifo.
    2. MANIQUET, François, 2016. "De chacun selon ses capacités à chacun selon ses besoins, ou (même) plus, s'il le souhaite," LIDAM Discussion Papers CORE 2016039, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    3. Baurin, Arno, 2021. "The limited power of socioeconomic status to predict lifespan: Implications for pension policy," The Journal of the Economics of Ageing, Elsevier, vol. 20(C).
    4. Pierre Pestieau & Maria Racionero, 2015. "Tagging with leisure needs," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 45(4), pages 687-706, December.
    5. Weinzierl, Matthew, 2014. "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, vol. 118(C), pages 128-142.
    6. David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
    7. Fleurbaey, Marc & Maniquet, François, 2015. "Optimal taxation theory and principles of fairness," LIDAM Discussion Papers CORE 2015005, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    8. Carolyn Fischer & William A. Pizer, 2017. "Horizontal Equity Effects in Energy Regulation," NBER Working Papers 24033, National Bureau of Economic Research, Inc.
    9. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    10. Emmanuel Saez & Stefanie Stantcheva, 2013. "Generalized Social Marginal Welfare Weights for Optimal Tax Theory," NBER Working Papers 18835, National Bureau of Economic Research, Inc.

  9. Matthew Weinzierl, 2012. "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers 18599, National Bureau of Economic Research, Inc.

    Cited by:

    1. Harms, Philipp & Landwehr, Claudia, 2020. "Is money where the fun ends? Material interests and individuals’ preference for direct democracy," European Journal of Political Economy, Elsevier, vol. 61(C).
    2. Matthew Weinzierl, 2016. "Popular Acceptance of Inequality due to Brute Luck and Support for Classical Benefit-Based Taxation," NBER Working Papers 22462, National Bureau of Economic Research, Inc.
    3. Erik Schokkaert & Benoît Tarroux, 2021. "Empirical research on ethical preferences: how popular is prioritarianism?," Working Papers 2104, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon.
    4. Stantcheva, Stefanie & Alsan, Marcella & Braghieri, Luca & Eichmeyer, Sarah & Kim, Minjeong Joyce & Yang, David, 2020. "Civil Liberties in Times of Crisis," CEPR Discussion Papers 15410, Centre for Economic Policy Research.
    5. Jimmy Charité & Raymond Fisman & Ilyana Kuziemko, 2016. "Reference Points and Redistributive Preferences: Experiment Evidence," Working Papers 2016-3, Princeton University. Economics Department..
    6. Benoît Tarroux, 2017. "The value of progressivity: Evidence from survey experiments," Economics Working Paper Archive (University of Rennes & University of Caen) 2017-13, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
    7. Christina D. Romer & David H. Romer, 2021. "A Social Insurance Perspective on Pandemic Fiscal Policy: Implications for Unemployment Insurance and Hazard Pay," NBER Working Papers 29419, National Bureau of Economic Research, Inc.
    8. Felix Bierbrauer & Aleh Tsyvinski & Nicolas WERQUIN, 2019. "Taxes and Turnout," 2019 Meeting Papers 377, Society for Economic Dynamics.
    9. Matthew Weinzierl, 2014. "Seesaws and Social Security Bene?fits Indexing," Harvard Business School Working Papers 15-039, Harvard Business School.
    10. Kristof Bosmans & Z. Emel Öztürk, 2022. "Laissez-faire versus Pareto," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 58(4), pages 741-751, May.
    11. Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.
    12. Zhao, Jiaxin & Mattauch, Linus, 2022. "When standards have better distributional consequences than carbon taxes," Journal of Environmental Economics and Management, Elsevier, vol. 116(C).
    13. Rafael Di Tella & Dani Rodrik, 2019. "Labor Market Shocks and the Demand for Trade Protection: Evidence from Online Surveys," NBER Working Papers 25705, National Bureau of Economic Research, Inc.
    14. Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2017. "Optimal taxation under different concepts of justness," Discussion Papers 2017/26, Free University Berlin, School of Business & Economics.
    15. Alexis Anagnostopoulos & Eva Carceles-Poveda & Yair Tauman, 2016. "Value Preserving Welfare Weights for Social Optimization Problems," Department of Economics Working Papers 16-06, Stony Brook University, Department of Economics.
    16. Kristoffer B. Hvidberg & Claus T. Kreiner & Stefanie Stantcheva, 2021. "Social Positions and Fairness Views on Inequality," CEBI working paper series 21-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    17. Itai Sher, 2021. "Generalized Social Marginal Welfare Weights Imply Inconsistent Comparisons of Tax Policies," Papers 2102.07702, arXiv.org, revised Jun 2024.
    18. Robson, Matthew & O’Donnell, Owen & Van Ourti, Tom, 2025. "Responsibility-sensitive welfare weights for health," Journal of Health Economics, Elsevier, vol. 102(C).
    19. Itai Sher, 2021. "Generalized Social Marginal Welfare Weights Imply Inconsistent Comparisons of Tax Policies," Working Papers 2021-009, Human Capital and Economic Opportunity Working Group.
    20. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2018. "Pareto Weights in Practice: A Quantitative Analysis of 32 OECD Countries," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 181-204, April.
    21. Felix Bierbrauer & Pierre C. Boyer, 2014. "Efficiency, Welfare, and Political Competition," CESifo Working Paper Series 4814, CESifo.
    22. Hansen, Emanuel, 2021. "Optimal income taxation with labor supply responses at two margins: When is an Earned Income Tax Credit optimal?," Journal of Public Economics, Elsevier, vol. 195(C).
    23. Emmanuel Saez & Stefanie Stantcheva, 2016. "Generalized Social Marginal Welfare Weights for Optimal Tax Theory," American Economic Review, American Economic Association, vol. 106(1), pages 24-45, January.
    24. Costa, Carlos Eugênio da & Pereira, Thiago Neves, 2013. "On the efficiency of equal sacrifice income tax schedules," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 741, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    25. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics 123752, London School of Economics and Political Science, LSE Library.
    26. Alexis Anagnostopoulos & Eva Carceles-Poveda & Yair Tauman, 2018. "Value Preserving Welfare Weights for Social Optimization," Department of Economics Working Papers 18-08, Stony Brook University, Department of Economics.
    27. Rafael Di Tella & Juan Dubra, 2016. "Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation," Documentos de Trabajo/Working Papers 1607, Facultad de Ciencias Empresariales y Economia. Universidad de Montevideo..
    28. Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 1-54, National Bureau of Economic Research, Inc.
    29. Zhiyong An, 2024. "A note on welfarist versus non-welfarist social welfare function," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 1066-1073, August.
    30. Matias Giaccobasso & Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2024. "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," Working Papers 28, Finnish Centre of Excellence in Tax Systems Research.
    31. Emanuel Hansen, 2020. "Optimal Income Taxation with Labor Supply Responses at Two Margins: When Is an Earned Income Tax Credit Optimal?," CESifo Working Paper Series 8630, CESifo.
    32. Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang, 2017. "Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 26, pages 62-90, October.
    33. Kristoffer Berg, 2025. "Revealing inequality aversion from tax policy and the role of non‐discrimination," Economica, London School of Economics and Political Science, vol. 92(366), pages 483-506, April.
    34. Tella, Rafael Di & Rotemberg, Julio J., 2018. "Populism and the return of the “Paranoid Style”: Some evidence and a simple model of demand for incompetence as insurance against elite betrayal," Journal of Comparative Economics, Elsevier, vol. 46(4), pages 988-1005.
    35. David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
    36. Matthew Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," NBER Working Papers 20735, National Bureau of Economic Research, Inc.
    37. Stantcheva, Stefanie & Alesina, Alberto & Miano, Armando, 2022. "Immigration and Redistribution," CEPR Discussion Papers 13035, Centre for Economic Policy Research.
    38. Benoît Tarroux, 2019. "The value of tax progressivity: Evidence from survey experiments," Post-Print halshs-02353887, HAL.
    39. Robert Scherf & Matthew Weinzierl, 2019. "Understanding Different Approaches to Benefit-Based Taxation," NBER Working Papers 26276, National Bureau of Economic Research, Inc.
    40. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
    41. Chirvi, Malte & Schneider, Cornelius, 2019. "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 242, arqus - Arbeitskreis Quantitative Steuerlehre.
    42. Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?: Ungleiche Einkommen, ungleiche Vermögen und Optimale Steuern," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
    43. OBARA, Takuya, 2016. "Differential Income Taxation and Tiebout Sorting," CCES Discussion Paper Series 64_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    44. Disslbacher, Franziska & Haselmayer, Martin & Rapp, Severin & Lehner, Lukas & Windisch, Franziska, 2025. "The Good Council: Deliberating Inequality in a Field Experiment," SocArXiv zcuw6_v1, Center for Open Science.
    45. Ilyana Kuziemko & Michael I. Norton & Emmanuel Saez & Stefanie Stantcheva, 2013. "How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments," NBER Working Papers 18865, National Bureau of Economic Research, Inc.
    46. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Pareto Weights in Practice: A Quantitative Analysis Across 32 OECD Countries," Working papers 2016rwp-92, Yonsei University, Yonsei Economics Research Institute.
    47. Henry de Frahan, Lancelot & Maniquet, François, 2021. "Preference responsibility versus poverty reduction in the taxation of labor incomes," Journal of Public Economics, Elsevier, vol. 197(C).
    48. Sebastian Blesse & Florian Buhlmann & Philipp Doerrenberg, 2026. "I'm a taxpayer … get me out of here? Evidence on attitudes towards simplifying the tax jungle," Economica, London School of Economics and Political Science, vol. 93(369), pages 332-360, January.
    49. Matthew Weinzierl, 2017. "A Welfarist Role for Nonwelfarist Rules: An example with envy," NBER Working Papers 23587, National Bureau of Economic Research, Inc.
    50. Raymond Fisman & Keith Gladstone & Ilyana Kuziemko & Suresh Naidu, 2017. "Do Americans Want to Tax Capital? Evidence from Online Surveys," NBER Working Papers 23907, National Bureau of Economic Research, Inc.
    51. Drenik, Andres & Perez-Truglia, Ricardo, 2018. "Sympathy for the diligent and the demand for workfare," Journal of Economic Behavior & Organization, Elsevier, vol. 153(C), pages 77-102.
    52. Sommer, Stephan & Mattauch, Linus & Pahle, Michael, 2022. "Supporting carbon taxes: The role of fairness," Ecological Economics, Elsevier, vol. 195(C).
    53. Weinzierl, Matthew, 2017. "Popular acceptance of inequality due to innate brute luck and support for classical benefit-based taxation," Journal of Public Economics, Elsevier, vol. 155(C), pages 54-63.
    54. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Ex-ante Heterogeneity and Equilibrium Redistribution(Preliminary)," Working papers 2016rwp-93, Yonsei University, Yonsei Economics Research Institute.
    55. Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2018. "Intergenerational Mobility and Preferences for Redistribution," American Economic Review, American Economic Association, vol. 108(2), pages 521-554, February.
    56. Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024. "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, vol. 25(2), pages 209-231, June.
    57. Fisman, Raymond & Gladstone, Keith & Kuziemko, Ilyana & Naidu, Suresh, 2020. "Do Americans want to tax wealth? Evidence from online surveys," Journal of Public Economics, Elsevier, vol. 188(C).
    58. Miller, Keaton, 2020. "Sharing the sacrifice, minimizing the pain: Optimal wage reductions," Economics Letters, Elsevier, vol. 196(C).
    59. Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453.
    60. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Behavioral Economics 2016_03, Max Planck Institute for Behavioral Economics.
    61. Pashchenko, Svetlana & Jang, Youngsoo & Porapakkarm, Ponpoje, 2024. "Mortality Regressivity and Pension Design," MPRA Paper 122662, University Library of Munich, Germany.
    62. Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," Working Paper Series in Economics 60, University of Cologne, Department of Economics.
    63. Christine L. Exley & Judd B. Kessler, 2018. "Equity Concerns are Narrowly Framed," NBER Working Papers 25326, National Bureau of Economic Research, Inc.
    64. Fehr, Dietmar & Müller, Daniel & Preuss, Marcel, 2024. "Social mobility perceptions and inequality acceptance," Journal of Economic Behavior & Organization, Elsevier, vol. 221(C), pages 366-384.
    65. Chirvi, Malte & Schneider, Cornelius, 2020. "Preferences for wealth taxation: Design, framing and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 260, arqus - Arbeitskreis Quantitative Steuerlehre.
    66. Kristoffer Balle Hvidberg & Claus Thustrup Kreiner & Stefanie Stantcheva, 2021. "Social Position and Fairness Views," CESifo Working Paper Series 8928, CESifo.

  10. Alexander Gelber & Matthew Weinzierl, 2012. "Equalizing Outcomes vs. Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," Harvard Business School Working Papers 13-014, Harvard Business School, revised Mar 2014.

    Cited by:

    1. Gelber, Alexander & Isen, Adam, 2013. "Children's schooling and parents' behavior: Evidence from the Head Start Impact Study," Journal of Public Economics, Elsevier, vol. 101(C), pages 25-38.
    2. Matthew Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," NBER Working Papers 20735, National Bureau of Economic Research, Inc.

  11. Benjamin B. Lockwood & Matthew Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," Harvard Business School Working Papers 12-063, Harvard Business School, revised Sep 2014.

    Cited by:

    1. Laurence Jacquet & Etienne Lehmann, 2015. "Optimal Income Taxation when Skills and Behavioral Elasticities are Heterogeneous," CESifo Working Paper Series 5265, CESifo.
    2. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020. "Pareto efficient income taxation without single-crossing," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 55(3), pages 547-594, October.
    3. Matthew C. Weinzierl, 2012. "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers 18045, National Bureau of Economic Research, Inc.
    4. Laurence Jacquet & Zhiyang Jia & Thor O. Thoresen, 2026. "How much does responsibility matter in fairness measurement?," Thema Working Papers 2026_1, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS.
    5. Alain Trannoy, 2019. "Talent, equality of opportunity and optimal non-linear income tax," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(1), pages 5-28, March.
    6. José Alves, 2018. "A DSGE Model to Evaluate the Macroeconomic Impacts of Taxation," Working Papers REM 2018/62, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    7. Jacquet, Laurence & Lehmann, Etienne, 2017. "Optimal Income Taxation with Composition Effects," IZA Discussion Papers 11019, IZA Network @ LISER.
    8. Laurence Jacquet & Etienne Lehmann, 2021. "Optimal Tax Problems with Multidimensional Heterogeneity: A Mechanism Design Approach," CESifo Working Paper Series 8871, CESifo.
    9. Benjamin B. Lockwood & Matthew Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," Harvard Business School Working Papers 12-063, Harvard Business School, revised Sep 2014.
    10. Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.
    11. LIM, Taejun & KIM, Aram, 2023. "How Progressive Is the Most Popular Tax Scheme? The Case of South Korea," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 64(1), pages 1-17, June.
    12. Matthew C. Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," Harvard Business School Working Papers 14-101, Harvard Business School, revised Jan 2016.
    13. Ooghe, Erwin & Peichl, Andreas, 2014. "Fair and efficent taxation under partial control," ZEW Discussion Papers 14-002, ZEW - Leibniz Centre for European Economic Research.
    14. Haan, Peter & Decoster, Andre, 2013. "Empirical welfare analysis with preference heterogeneity," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79815, Verein für Socialpolitik / German Economic Association.
    15. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2018. "Pareto Weights in Practice: A Quantitative Analysis of 32 OECD Countries," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 181-204, April.
    16. Eren Gürer, 2022. "Rising markups and optimal redistributive taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1227-1259, October.
    17. Emmanuel Saez & Stefanie Stantcheva, 2016. "Generalized Social Marginal Welfare Weights for Optimal Tax Theory," American Economic Review, American Economic Association, vol. 106(1), pages 24-45, January.
    18. Joanna Tyrowicz & Krzysztof Makarski & Marcin Bielecki, 2018. "Inequality in an OLG economy with heterogeneous cohorts and pension systems," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(4), pages 583-606, December.
    19. Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series 360, CRC TRR 190 Rationality and Competition.
    20. Joel Slemrod, 2025. "Taxing Identity," NBER Chapters, in: Tax Policy and the Economy, Volume 40, pages 207-237, National Bureau of Economic Research, Inc.
    21. Storesletten, Kjetil & Heathcote, Jonathan & Violante, Giovanni, 2020. "How Should Tax Progressivity Respond to Rising Income Inequality," CEPR Discussion Papers 15394, Centre for Economic Policy Research.
    22. Bertocchi, Graziella & Dimico, Arcangelo & Tedeschi, Gian Luca, 2026. "Ancestral Inequality and Preferences for Redistribution," IZA Discussion Papers 18647, IZA Network @ LISER.
    23. Francesca Parodi, 2020. "Taxation of Consumption and Labor Income: a Quantitative Approach," Carlo Alberto Notebooks 609, Collegio Carlo Alberto.
    24. Etienne LEHMANN, 2016. "Optimal Taxation with Heterogeneous Skills and Elasticities: Structural and Sufficient Statistics Approaches Previous versions of this paper has circulated under the titles “Optimal Nonlinear Income Taxation with Multidimensional Types: The Case with," Thema Working Papers 2016-04, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS.
    25. Jun Matsui, 2025. "Taste-independence: an escape route from the opportunity paradox," Theory and Decision, Springer, vol. 98(2), pages 299-320, March.
    26. Andres Drenik & Ricardo Perez-Truglia, 2017. "Sympathy for the Diligent and the Demand for Workfare," NBER Working Papers 23659, National Bureau of Economic Research, Inc.
    27. Kristoffer Berg & Morten Håvarstein & Magnus E. Stubhaug, 2024. "Meritocratic Labor Income Taxation," CESifo Working Paper Series 11058, CESifo.
    28. Louis Kaplow, 2024. "Optimal Income Taxation," Journal of Economic Literature, American Economic Association, vol. 62(2), pages 637-738, June.
    29. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018. "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 631-653, June.
    30. Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?: Ungleiche Einkommen, ungleiche Vermögen und Optimale Steuern," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
    31. Dingquan Miao, 2025. "Optimal labor income taxation: the role of the skill distribution," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 64(3), pages 393-425, May.
    32. Xi CHEN & Ioana SALAGEAN & Benteng ZOU, 2016. "Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded," DEM Discussion Paper Series 16-01, Department of Economics at the University of Luxembourg.
    33. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Pareto Weights in Practice: A Quantitative Analysis Across 32 OECD Countries," Working papers 2016rwp-92, Yonsei University, Yonsei Economics Research Institute.
    34. Ian Fillmore & Trevor Gallen, 2019. "Heterogeneity in Talent or in Tastes? Implications for Redistributive Taxation," 2019 Meeting Papers 94, Society for Economic Dynamics.
    35. Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
    36. Weinzierl, Matthew, 2014. "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, vol. 118(C), pages 128-142.
    37. Eren Gürer, 2021. "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(2), pages 301-346, August.
    38. Henry de Frahan, Lancelot & Maniquet, François, 2021. "Preference responsibility versus poverty reduction in the taxation of labor incomes," Journal of Public Economics, Elsevier, vol. 197(C).
    39. Makarski, Krzysztof & Tyrowicz, Joanna & Komada, Oliwia, 2021. "Efficiency versus Insurance: Capital Income Taxation and Privatizing Social Security," IZA Discussion Papers 14805, IZA Network @ LISER.
    40. Jun Matsui, 2021. "Separable utility and taste-independence: an escape route from the opportunity paradox," Working Papers 572, ECINEQ, Society for the Study of Economic Inequality.
    41. Fleurbaey, Marc & Maniquet, François, 2015. "Optimal taxation theory and principles of fairness," LIDAM Discussion Papers CORE 2015005, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    42. Brian C. Albrecht & Joshua R. Hendrickson & Alexander William Salter, 2022. "Evolution, uncertainty, and the asymptotic efficiency of policy," Public Choice, Springer, vol. 192(1), pages 169-188, July.
    43. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    44. Bo Hyun Chang & Yongsung Chang & Sun-Bin Kim, 2016. "Ex-ante Heterogeneity and Equilibrium Redistribution(Preliminary)," Working papers 2016rwp-93, Yonsei University, Yonsei Economics Research Institute.
    45. Alireza Fallah & Michael I. Jordan & Annie Ulichney, 2025. "The Statistical Fairness-Accuracy Frontier," Papers 2508.17622, arXiv.org, revised Feb 2026.
    46. Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2018. "Intergenerational Mobility and Preferences for Redistribution," American Economic Review, American Economic Association, vol. 108(2), pages 521-554, February.
    47. Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2025. "Optimal taxation with multiple incomes and types," Theoretical Economics, Econometric Society, vol. 20(2), May.
    48. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Behavioral Economics 2016_03, Max Planck Institute for Behavioral Economics.
    49. Johannes Becker, 2021. "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series 9329, CESifo.

  12. Alexander M. Gelber & Matthew C. Weinzierl, 2012. "Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," NBER Working Papers 18332, National Bureau of Economic Research, Inc.

    Cited by:

    1. Dominik Sachs & Sebastian Findeisen, 2016. "Optimal Financial Aid Policies for Students," 2016 Meeting Papers 1421, Society for Economic Dynamics.
    2. Matthew C. Weinzierl, 2014. "Revisiting the Classical View of Benefit-Based Taxation," Harvard Business School Working Papers 14-101, Harvard Business School, revised Jan 2016.
    3. Stefanie Stantcheva, 2015. "Learning and (or) Doing: Human Capital Investments and Optimal Taxation," NBER Working Papers 21381, National Bureau of Economic Research, Inc.
    4. Gelber, Alexander & Isen, Adam, 2013. "Children's schooling and parents' behavior: Evidence from the Head Start Impact Study," Journal of Public Economics, Elsevier, vol. 101(C), pages 25-38.
    5. Sebastian Findeisen & Dominik Sachs, 2015. "Designing Efficient College and Tax Policies," CESifo Working Paper Series 5435, CESifo.
    6. Koeniger, Winfried & Prat, Julien, 2014. "Human Capital and Optimal Redistribution," CEPR Discussion Papers 10267, Centre for Economic Policy Research.

  13. Weinzierl, Matthew Charles & Eggertsson, Gauti B. & Blanchard, Olivier & Mankiw, N. Gregory, 2011. "An Exploration of Optimal Stabilization Policy," Scholarly Articles 11177699, Harvard University Department of Economics.

    Cited by:

    1. Giovanni Ganelli & Juha Tervala, 2020. "Welfare Multiplier of Public Investment," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(2), pages 390-420, June.
    2. Philipp Engler & Juha Tervala, 2016. "Hysteresis and Fiscal Policy," Discussion Papers of DIW Berlin 1631, DIW Berlin, German Institute for Economic Research.
    3. Xiaoping Zhou & Lan Yang & Xiaokun Gu & Lufa Zhang & Li Li, 2022. "Scarcity Value Assessment of Ecosystem Services Based on Changes in Supply and Demand: A Case Study of the Yangtze River Delta City Cluster, China," IJERPH, MDPI, vol. 19(19), pages 1-20, September.
    4. Fabio Panetta, 2016. "Central banking in the XXI century: never say never," BAFFI CAREFIN Working Papers 1626, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
    5. Philippe Bacchetta & Eric van Wincoop, 2013. "The Great Recession: A Self-Fulfilling Global Panic," NBER Working Papers 19062, National Bureau of Economic Research, Inc.
    6. Čekanavičius Linas, 2018. "On the Choice of Fiscal Adjustment to Financial Crises: Expansionary vs. Contractionary Policies," Ekonomika (Economics), Paradigm, vol. 97(2), pages 7-17, December.
    7. Jesús Fernández-Villaverde & Pablo A. Guerrón-Quintana & Juan Rubio-Ramírez, 2011. "Supply-Side Policies and the Zero Lower Bound," NBER Working Papers 17543, National Bureau of Economic Research, Inc.
    8. Schoder, Christian, 2020. "A Keynesian Dynamic Stochastic Disequilibrium model for business cycle analysis," Economic Modelling, Elsevier, vol. 86(C), pages 117-132.
    9. Christian Schoder, 2017. "An estimated Dynamic Stochastic Disequilibrium model of Euro-Area unemployment," Working Papers 1725, New School for Social Research, Department of Economics.
    10. Biolsi, Christopher, 2017. "Nonlinear effects of fiscal policy over the business cycle," Journal of Economic Dynamics and Control, Elsevier, vol. 78(C), pages 54-87.
    11. Dupor, Bill & Li, Jingchao & Li, Rong, 2019. "Sticky wages, private consumption, and Fiscal multipliers," Journal of Macroeconomics, Elsevier, vol. 62(C).
    12. Ragna Alstadheim, 2013. "How New Keynesian is the US Phillips curve?," Working Paper 2013/25, Norges Bank.
    13. Arwiphawee Srithongrung, 2016. "Public finance and monetary policies as economic stabilizer: Unique or universal across countries?," Nóesis. Revista de Ciencias Sociales y Humanidades, Nóesis. Revista de Ciencias Sociales y Humanidades, vol. 25, pages 13-46, 49.
    14. Bouakez, Hafedh & Guillard, Michel & Roulleau-Pasdeloup, Jordan, 2020. "The optimal composition of public spending in a deep recession," Journal of Monetary Economics, Elsevier, vol. 114(C), pages 334-349.
    15. Kaszab, Lorant, 2012. "Rule-of-Thumb Consumers and Labor Tax Cut Policy in the Zero Lower Bound," Cardiff Economics Working Papers E2012/13, Cardiff University, Cardiff Business School, Economics Section, revised Apr 2013.
    16. Reicher, Claire, 2014. "Systematic fiscal policy and macroeconomic performance: A critical overview of the literature," Economics Discussion Papers 2014-29, Kiel Institute for the World Economy.
    17. Pascal Michaillat & Emmanuel Saez, 2014. "Aggregate Demand, Idle Time, and Unemployment," Upjohn Working Papers 14-214, W.E. Upjohn Institute for Employment Research.
    18. Bhar, Ramaprasad & Malliaris, A.G., 2021. "Modeling U.S. monetary policy during the global financial crisis and lessons for Covid-19," Journal of Policy Modeling, Elsevier, vol. 43(1), pages 15-33.
    19. Bill Dupor & Jingchao Li & Rong Li, 2017. "Sticky Wages, Monetary Policy and Fiscal Policy Multipliers," Working Papers 2017-7, Federal Reserve Bank of St. Louis.
    20. Sebastian Schmidt, 2013. "Optimal Monetary and Fiscal Policy with a Zero Bound on Nominal Interest Rates," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 45(7), pages 1335-1350, October.
    21. Shogo Ogawa, 2022. "Neoclassical stability and Keynesian instability: A two‐sector disequilibrium approach," Metroeconomica, Wiley Blackwell, vol. 73(2), pages 481-513, May.
    22. Pascal Michaillat & Emmanuel Saez, 2014. "An Economical Business-Cycle Model," NBER Working Papers 19777, National Bureau of Economic Research, Inc.
    23. Michaillat, Pascal, 2012. "A Theory of Countercyclical Government-Consumption Multiplier," CEPR Discussion Papers 9052, Centre for Economic Policy Research.
    24. Thia, Jang Ping, 2020. "Deficits and crowding out through private loan spreads," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 98-107.
    25. Marco Battaglini & Stephen Coate, 2011. "Fiscal Policy and Unemployment," NBER Working Papers 17562, National Bureau of Economic Research, Inc.
    26. Dmitriy Sergeyev, 2016. "Optimal Macroprudential and Monetary Policy in a Currency Union," 2016 Meeting Papers 463, Society for Economic Dynamics.
    27. Ogawa, Shogo, 2022. "Capital and inventory investments under quantity constraints: A microfounded Metzlerian model," MPRA Paper 111906, University Library of Munich, Germany.
    28. Shulin Xu & Kangqi Jiang, 2024. "Knowledge creates value: the role of financial literacy in entrepreneurial behavior," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-17, December.
    29. Zsolt Darvas, 2013. "Does the European Semester deliver the right policy advice?," Bruegel Policy Contributions 793, Bruegel.
    30. Vymyatnina, Yulia V. (Вымятнина, Юлия В.) & Grishchenko, Vadim O. (Грищенко, Вадим О.) & Ostapenko, Vsevolod M. (Остапенко, Всеволод М.) & Ryazanov, Viktor T. (Рязанов, Виктор Т.), 2018. "Financial Instability and Economic Crises: Lessons from Minsky [Финансовая Нестабильность И Экономические Кризисы: Уроки Мински]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 4, pages 20-41, August.
    31. Michau, Jean-Baptiste, 2019. "Monetary and fiscal policy in a liquidity trap with inflation persistence," Journal of Economic Dynamics and Control, Elsevier, vol. 100(C), pages 1-28.
    32. Ogawa, Shogo, 2024. "Perceived and expected quantity constraints in inventory dynamics," MPRA Paper 120629, University Library of Munich, Germany.
    33. Ogawa, Shogo, 2022. "Survey of non-Walrasian disequilibrium economic theory," MPRA Paper 115011, University Library of Munich, Germany.
    34. Pintér, Gábor, 2023. "Inflation and uncertainty in New Keynesian models: A note," Economics Letters, Elsevier, vol. 222(C).

  14. Mikhail Golosov & Aleh Tsyvinsky & Matthew Weinzierl, 2010. "Preference Heterogeneity and Optimal Capital Taxation," STICERD - Public Economics Programme Discussion Papers 07, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.

    Cited by:

    1. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    2. Golosov, Mikhail & Troshkin, Maxim & Tsyvinski, Aleh & Weinzierl, Matthew, 2013. "Preference heterogeneity and optimal capital income taxation," Journal of Public Economics, Elsevier, vol. 97(C), pages 160-175.
    3. Hakki Yazici & Ctirad Slavik, 2013. "Machines, Buildings, and Optimal Dynamic Taxes," 2013 Meeting Papers 766, Society for Economic Dynamics.
    4. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Taxation: Merging Micro and Macro Approaches," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 147-174, August.
    5. Jang-Ting Guo & Alan Krause, "undated". "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Discussion Papers 11/16, Department of Economics, University of York.
    6. Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.

  15. Mikhail Golosov & Aleh Tayvinski & Matthew Weinzierl, 2010. "Preference Heterogeneity and Optimal Capital Income Taxation," STICERD - Public Economics Programme Discussion Papers 04, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.

    Cited by:

    1. Laurence Jacquet & Etienne Lehmann, 2021. "How to Tax Different Incomes?," CESifo Working Paper Series 9324, CESifo.
    2. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    3. Christian Hellwig & Nicolas Werquin, 2022. "A Fair Day's Pay for a Fair Day's Work: Optimal Tax Design as Redistributional Arbitrage," Working Paper Series WP 2022-03, Federal Reserve Bank of Chicago.
    4. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020. "Pareto efficient income taxation without single-crossing," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 55(3), pages 547-594, October.
    5. Benjamin B. Lockwood & Matthew C. Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," NBER Working Papers 17784, National Bureau of Economic Research, Inc.
    6. José Alves, 2018. "A DSGE Model to Evaluate the Macroeconomic Impacts of Taxation," Working Papers REM 2018/62, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
    7. Jang-Ting Guo & Alan Krause, 2014. "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Working Papers 201415, University of California at Riverside, Department of Economics.
    8. Golosov, Mikhail & Troshkin, Maxim & Tsyvinski, Aleh & Weinzierl, Matthew, 2013. "Preference heterogeneity and optimal capital income taxation," Journal of Public Economics, Elsevier, vol. 97(C), pages 160-175.
    9. Christian Moser & Pedro Olea de Souza e Silva, 2019. "Optimal Paternalistic Savings Policies," Opportunity and Inclusive Growth Institute Working Papers 17, Federal Reserve Bank of Minneapolis.
    10. Antoine Bozio & Guy Laroque & Cormac O'Dea, 2013. "Discount Rate Heterogeneity Among Older Households: A Puzzle?," IFS Working Papers W13/02, Institute for Fiscal Studies.
    11. Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Working Papers 23980, National Bureau of Economic Research, Inc.
    12. Hellwig, Christian & Werquin, Nicolas, 2022. "Using Consumption Data to Derive Optimal Income and Capital Tax Rates," TSE Working Papers 22-1284, Toulouse School of Economics (TSE), revised Jan 2026.
    13. Elin Halvorsen & Thor Olav Thoresen, 2017. "Distributional Effects of the Wealth Tax under a Lifetime-Dynastic Income Concept," CESifo Working Paper Series 6614, CESifo.
    14. Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
    15. Uras, Burak R. & van Buggenum, Hugo, 2022. "Preference heterogeneity and optimal monetary policy," Journal of Economic Dynamics and Control, Elsevier, vol. 134(C).
    16. Hakki Yazici & Ctirad Slavik, 2013. "Machines, Buildings, and Optimal Dynamic Taxes," 2013 Meeting Papers 766, Society for Economic Dynamics.
    17. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    18. Paweł Doligalski & Piotr Dworczak & Mohammad Akbarpour & Scott Duke Kominers*, 2025. "Optimal Redistribution via Income Taxation and Market Design," Bristol Economics Discussion Papers 25/787, School of Economics, University of Bristol, UK.
    19. Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series 360, CRC TRR 190 Rationality and Competition.
    20. Guo, Jang-Ting & Krause, Alan, 2015. "Dynamic income taxation without commitment: Comparing alternative tax systems," Economic Modelling, Elsevier, vol. 47(C), pages 319-326.
    21. Makarski, Krzysztof & Tyrowicz, Joanna & Komada, Oliwia, 2024. "Capital income taxation and reforming social security in an OLG economy," Journal of Economic Dynamics and Control, Elsevier, vol. 165(C).
    22. Matthew Weinzierl, 2012. "The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice," NBER Working Papers 18599, National Bureau of Economic Research, Inc.
    23. Gomes, Renato & Lozachmeur, Jean-Marie & Pavan, Alessandro, 2017. "Differential Taxation and Occupational Choice," TSE Working Papers 17-773, Toulouse School of Economics (TSE).
    24. Euiyoung Jung & Chul-In Lee, 2024. "Optimal fiscal policy under finite planning horizons," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1550-1583, December.
    25. Francesca Parodi, 2020. "Taxation of Consumption and Labor Income: a Quantitative Approach," Carlo Alberto Notebooks 609, Collegio Carlo Alberto.
    26. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    27. Gustafsson, Johan, 2021. "Implications of Pension Illiteracy for Labor Supply and Redistribution," Umeå Economic Studies 993, Umeå University, Department of Economics.
    28. Luca Spataro & Tommaso Crescioli, 2024. "How much capital should be taxed? A review of the quantitative and empirical literature," Journal of Economic Surveys, Wiley Blackwell, vol. 38(4), pages 1399-1436, September.
    29. Franz Wirl, 2025. "Income Taxation of Privately Informed Agents by a Leviathan Government," Homo Oeconomicus: Journal of Behavioral and Institutional Economics, Springer, vol. 42(1), pages 43-63, November.
    30. Bastani, Spencer & Karlsson, Kristina & Kolsrud, Jonas & Waldenström, Daniel, 2024. "The Capital Advantage: Comparing Returns to Ability in the Labor and Capital Markets," Working Papers in Economics and Statistics 1/2024, Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    31. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Taxation: Merging Micro and Macro Approaches," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 147-174, August.
    32. Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
    33. Johan Gustafsson, 2023. "Public pension policy and the equity–efficiency trade‐off," Scandinavian Journal of Economics, Wiley Blackwell, vol. 125(3), pages 717-752, July.
    34. Gustafsson, Johan, 2021. "Public Pension Reform and the Equity-Efficiency Trade-off," Umeå Economic Studies 992, Umeå University, Department of Economics.
    35. Louis Kaplow, 2024. "Optimal Income Taxation," Journal of Economic Literature, American Economic Association, vol. 62(2), pages 637-738, June.
    36. Terhi Ravaska & Sanna Tenhunen & Matti Tuomala, 2018. "On the optimal lifetime redistribution and social objectives: a multidimensional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 631-653, June.
    37. Yuta Saito & Yosuke Takeda, 2022. "Capital taxation with parental incentives," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1310-1341, December.
    38. Bastani, Spencer & Karlsson, Kristina & Waldenström, Daniel, 2023. "The Different Returns to Cognitive Ability in the Labor and Capital Markets," Working Paper Series 1459, Research Institute of Industrial Economics.
    39. Gustafsson, Johan, 2023. "Public pension reform with ill-informed individuals," Economic Modelling, Elsevier, vol. 121(C).
    40. Bellofatto, Antonio Andrés, 2025. "Wealth taxation and life expectancy," Journal of Monetary Economics, Elsevier, vol. 152(C).
    41. Woodland, A., 2016. "Taxation, Pensions, and Demographic Change," Handbook of the Economics of Population Aging, in: Piggott, John & Woodland, Alan (ed.), Handbook of the Economics of Population Aging, edition 1, volume 1, chapter 0, pages 713-780, Elsevier.
    42. Hosseini, Roozbeh & Shourideh, Ali, 2016. "Retirement Financing: An Optimal Reform Approach," MPRA Paper 71613, University Library of Munich, Germany, revised 19 Jan 2016.
    43. Anna Grodecka & Karlygash Kuralbayeva, 2014. "The Price vs Quantity debate: climate policy and the role of business cycles," OxCarre Working Papers 137, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
    44. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
    45. Germain, Antoine, 2025. "Consumer welfare beyond GDP," LIDAM Discussion Papers CORE 2025011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    46. Burkett, Justin & Woodward, Kyle, 2025. "Intertemporal allocation with unknown discounting," Journal of Economic Theory, Elsevier, vol. 227(C).
    47. Dustin L. Swonder & Damián Vergara, 2025. "A Sufficient Statistics Approach to Optimal Corporate Taxes," NBER Working Papers 34517, National Bureau of Economic Research, Inc.

  16. N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.

    Cited by:

    1. Hans Fehr & Fabian Kindermann, 2012. "Optimal Taxation with Current and Future Cohorts," CESifo Working Paper Series 3973, CESifo.
    2. Laurence Jacquet & Etienne Lehmann, 2021. "How to Tax Different Incomes?," CESifo Working Paper Series 9324, CESifo.
    3. Adam Michael Bauer & Cristian Proistosescu & Gernot Wagner, 2024. "Carbon Dioxide as a Risky Asset," Climatic Change, Springer, vol. 177(5), pages 1-27, May.
    4. Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
    5. Harvey Cutler & Martin Shields & Stephen Davies, 2018. "Can State Tax Policy Increase Economic Activity and Reduce Inequality?," Growth and Change, Wiley Blackwell, vol. 49(1), pages 142-164, March.
    6. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    7. Thomas Koch & Javier Birchenall, 2016. "Taking versus taxing: an analysis of conscription in a private information economy," Public Choice, Springer, vol. 167(3), pages 177-199, June.
    8. Nicholas Lawson, 2014. "Taxing the Job Creators: Efficient Progressive Taxation with Wage Bargaining," AMSE Working Papers 1442, Aix-Marseille School of Economics, France, revised Aug 2014.
    9. Moutsopoulos, Michael & Pelagidis, Theodore, 2021. "Labor Taxation: Insights From The World Economic Forum Survey," MPRA Paper 110823, University Library of Munich, Germany.
    10. Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Discussion Papers 03/2019, Deutsche Bundesbank.
    11. Loučanová Erika & Olšiaková Miriam, 2019. "Supporting Ecological Innovation as a Factor for Economic Development," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, vol. 29(3), pages 80-91, September.
    12. Konstantinos, Angelopoulos & James, Malley & Apostolis, Philippopoulos, 2013. "Human capital, social mobility and the skill premium," SIRE Discussion Papers 2013-55, Scottish Institute for Research in Economics (SIRE).
    13. Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014. "Constrained inefficiency and optimal taxation with uninsurable risks," FRB Atlanta Working Paper 2014-25, Federal Reserve Bank of Atlanta.
    14. James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
    15. Cai, Ya-Jun & Choi, Tsan-Ming & Feng, Lipan & Li, Yongjian, 2022. "Producer's choice of design-for-environment under environmental taxation," European Journal of Operational Research, Elsevier, vol. 297(2), pages 532-544.
    16. Zubrickas, Robertas, 2023. "The relative income effect and labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 209(C), pages 176-184.
    17. Gensowski, Miriam & Gørtz, Mette & Schurer, Stefanie, 2020. "Inequality in Personality over the Life Cycle," IZA Discussion Papers 13378, IZA Network @ LISER.
    18. Storrøsten, Halvor Briseid, 2024. "Emission regulation: Prices, quantities and hybrids with endogenous technology choice," Journal of Environmental Economics and Management, Elsevier, vol. 125(C).
    19. Jacobs, Bas & Schindler, Dirk, 2012. "On the desirability of taxing capital income in optimal social insurance," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 853-868.
    20. Matthew C. Weinzierl, 2012. "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers 18045, National Bureau of Economic Research, Inc.
    21. Sen, Suphi & Vollebergh, Herman, 2018. "The effectiveness of taxing the carbon content of energy consumption," Journal of Environmental Economics and Management, Elsevier, vol. 92(C), pages 74-99.
    22. Norbert Švarda & Jana Valachyová & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2018. "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation linked with a dynamic macroeconomic framework," Discussion Papers 50, Central European Labour Studies Institute (CELSI).
    23. Benjamin B. Lockwood & Matthew C. Weinzierl, 2012. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution," NBER Working Papers 17784, National Bureau of Economic Research, Inc.
    24. Jimmy Charité & Raymond Fisman & Ilyana Kuziemko, 2016. "Reference Points and Redistributive Preferences: Experiment Evidence," Working Papers 2016-3, Princeton University. Economics Department..
    25. Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021. "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, vol. 198(C).
    26. Ravi Kanbur & Matti Tuomala, 2011. "Charitable conservatism, poverty radicalism and inequality aversion," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 9(3), pages 417-431, September.
    27. Christiane Gross & Kerstin Lorek & Friedemann Richter, 2017. "Attitudes towards inheritance taxation – results from a survey experiment," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(1), pages 93-112, March.
    28. Enrico Colombatto, 2012. "Fiscal Harmonization: Credible Goal or Trojan Horse?," Working papers 010, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
    29. Dingquan Miao, 2022. "Optimal Labor Income Taxation - The Role of the Skill Distribution," LIS Working papers 823, LIS Cross-National Data Center in Luxembourg.
    30. Stenkula, Mikael & Wykman, Niklas, 2022. "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series 1434, Research Institute of Industrial Economics.
    31. Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
    32. Emmanuel Ekow Asmah & Francis Kwaw Andoh & Edem Titriku, 2020. "Trade misinvoicing effects on tax revenue in sub‐Saharan Africa: The role of tax holidays and regulatory quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 91(4), pages 649-672, December.
    33. Konstantinos Angelopoulos & James Malley & Apostolis Philippopoulos, 2012. "Optimal taxation and the skill premium," Working Papers 2012_01, Business School - Economics, University of Glasgow.
    34. Richard M. Bird, 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    35. Norbert Švarda & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 33, Central European Labour Studies Institute (CELSI).
    36. John W. Diamond & George R. Zodrow, 2013. "Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis," Public Finance Review, , vol. 41(6), pages 852-884, November.
    37. Michael Mamo, 2023. "Direct Versus Indirect Taxes and State Income Growth: 1991–2015," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 49(4), pages 516-548, October.
    38. Dănilă Alexandra & Horga Maria-Gabriela, 2017. "Direct Taxation of Certain Activities in Romania: Specific Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 553-557, December.
    39. Thomas Bassetti & Luciano Greco, 2022. "Optimal redistributive policies by publicly provided inputs and income taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(3), pages 504-528, June.
    40. Dany DOMBOU, 2020. "Shadow Effect From Laffer Tax Allergy: New Tax Policy Tool To Fight Tax Evasion," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, vol. 11(1), pages 27-46.
    41. Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025. "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024, pages 105-125, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    42. Konstantinos Angelopoulos & Stylianos Asimakopoulos & James Malley, 2014. "The optimal distribution of the tax burden over the business cycle," Discussion Papers 2014/17, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
    43. Horváth, Michal & Senaj, Matúš & Siebertová, Zuzana & Švarda, Norbert & Valachyová, Jana, 2019. "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation in a dynamic macroeconomic framework," Economic Modelling, Elsevier, vol. 80(C), pages 171-184.
    44. Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
    45. Koeniger, Winfried & Zanella, Carlo, 2022. "Opportunity and inequality across generations," Journal of Public Economics, Elsevier, vol. 208(C).
    46. Jonathan Heathcote & Hitoshi Tsujiyama, 2015. "Optimal Income Taxation: Mirrlees Meets Ramsey," Staff Report 507, Federal Reserve Bank of Minneapolis.
    47. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Paradigm, vol. 2014(1), pages 76-92, May.
    48. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    49. Kristoffer Berg & Paolo Giovanni Piacquadio, 2020. "The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation," CESifo Working Paper Series 8505, CESifo.
    50. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144, Edward Elgar Publishing.
    51. Angelopoulos, Konstantinos & Malley, James & Philippopoulos, Apostolis, 2011. "Time-consistent fiscal policy under heterogeneity: Conflicting or common interests?," SIRE Discussion Papers 2011-41, Scottish Institute for Research in Economics (SIRE).
    52. Pietraszko, Paweł, . "Podatki i efekty zewnętrzne w modelu Nelsona-Phelpsa z heterogenicznością," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2020(1).
    53. Börjesson, Maria & Asplund, Disa & Hamilton, Carl, 2021. "Optimal kilometre tax for electric passenger cars," Working Papers 2021:3, Swedish National Road & Transport Research Institute (VTI).
    54. Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2018. "Evaluating the Aggregate Effects of Tax and Benefit Reforms," Working Papers Working Paper No. 1/2018, Council for Budget Responsibility.
    55. Martin C. Hänsel & Max Franks & Matthias Kalkuhl & Ottmar Edenhofer, 2021. "Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data," CEPA Discussion Papers 28, Center for Economic Policy Analysis.
    56. Georgia Kaplanoglou & Vassilis T. Rapanos & Ioanna C. Bardakas, 2015. "Does Fairness Matter for the Success of Fiscal Consolidation?," Kyklos, Wiley Blackwell, vol. 68(2), pages 197-219, May.
    57. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
    58. Michael MITSOPOULOS & Theodore PELAGIDIS, 2021. "Labor Taxation And Investment In Developed Countries. The Impact On Employment," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 13-31, June.
    59. Hojjat Izadkhasti & Abbas Arabmazar, 2016. "An Analysis the Effect of Capital Taxation on Allocation of Resources: A Dynamic Equilibrium Model Approach," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 20(2), pages 175-186, Spring.
    60. Florian H. Schneider & Vanessa Valero & Roberto A. Weber, 2026. "On the Relative Deservingness of Capital and Labor," CESifo Working Paper Series 12704, CESifo.
    61. Chengjian Li & Jinlu Li & Shuanglin Lin, 2015. "Optimal Income Tax for China," Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 243-267, May.
    62. Sven-Olov Daunfeldt & Ulrika Praski-Ståhlgren & Niklas Rudholm, 2010. "Do high taxes lock-in capital gains? Evidence from a dual income tax system," Public Choice, Springer, vol. 145(1), pages 25-38, October.
    63. D'ANDRIA Diego & DEBACKER Jason & EVANS Richard W. & PYCROFT Jonathan & ZACHLOD-JELEC Magdalena, 2021. "Taxing income or consumption: macroeconomic and distributional effects for Italy," JRC Working Papers on Taxation & Structural Reforms 2021-13, Joint Research Centre.
    64. Albert Argilaga & Jijian Fan, 2022. "Optimal Policymaking under Yardstick Vote: An Experimental Study," Games, MDPI, vol. 13(3), pages 1-24, May.
    65. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2018. "Higher taxes on less elastic goods? Evidence from German municipalities," ZEW Discussion Papers 18-039, ZEW - Leibniz Centre for European Economic Research.
    66. Étienne Farvaque & Martial Foucault & Marcelin Joanis, 2015. "L’endettement public des provinces canadiennes : Les règles d’équilibre budgétaire sont-elles efficaces?," CIRANO Working Papers 2015s-10, CIRANO.
    67. José P. Dapena & Mario Volman, 2014. "Distorsiones económicas y financieras originadas en el impuesto sobre los ingresos brutos," CEMA Working Papers: Serie Documentos de Trabajo. 542, Universidad del CEMA.
    68. Kolpin, Van, 2019. "Apolitical SALT-free Tax Equilibria," Mathematical Social Sciences, Elsevier, vol. 101(C), pages 99-103.
    69. Alexander Tarasov & Robertas Zubrickas, 2023. "Optimal income taxation under monopolistic competition," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 76(2), pages 495-523, August.
    70. Schoefer, Benjamin, 2010. "Regulation and taxation: A complementarity," Journal of Comparative Economics, Elsevier, vol. 38(4), pages 381-394, December.
    71. Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
    72. Steven Pressman, 2014. "A Tax Reform That Falls Flat," Challenge, Taylor & Francis Journals, vol. 57(4), pages 82-102.
    73. Pestel, Nico & Sommer, Eric, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers 7804, IZA Network @ LISER.
    74. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.
    75. Yongsung Chang & Yena Park, 2017. "Optimal Taxation with Private Insurance," 2017 Meeting Papers 1321, Society for Economic Dynamics.
    76. Huang, Jason & Rios, Juan, 2016. "Optimal tax mix with income tax non-compliance," Journal of Public Economics, Elsevier, vol. 144(C), pages 52-63.
    77. Jonas Loebbing, 2020. "Redistributive Income Taxation with Directed Technical Change," CESifo Working Paper Series 8743, CESifo.
    78. Dwyer, Michael B. & Nanhthavong, Vong, 2023. "Making concessions pay? Historical vs. potential tax revenues from Laos’s rubber sector," World Development, Elsevier, vol. 172(C).
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    81. Joël Hellier, 2021. "Globalization, Income Tax and the Redistribution–Progressivity Tradeoff," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 384-410, September.
    82. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    83. Normann Lorenz & Dominik Sachs, 2011. "Optimal Nonlinear Taxation, Minimum Hours, and the Earned Income Tax Credit," Research Papers in Economics 2011-11, University of Trier, Department of Economics.
    84. Aron Kiss, 2013. "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
    85. Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
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    228. Admati, Anat R. & DeMarzo, Peter M. & Hellwig, Martin F. & Pfleiderer, Paul, 2010. "Fallacies, Irrelevant Facts, and Myths in the Discussion of Capital Regulation: Why Bank Equity Is Not Expensive," Research Papers 2065, Stanford University, Graduate School of Business.
    229. Jonathan Pincus, 2013. "The Power to Tax, 33 Years Later," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 20(2), pages 89-104.
    230. Casey Rothschild & Florian Scheuer, 2012. "Redistributive Taxation in the Roy Model," NBER Working Papers 18228, National Bureau of Economic Research, Inc.
    231. Valentine P. Vishnevsky & Viktoriia D. Chekina, 2018. "Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(1), pages 6-26.
    232. DOMBOU T., Dany R., 2018. "Shadow effect from Laffer tax allergy: New tax policy tool to fight tax evasion," MPRA Paper 98646, University Library of Munich, Germany.
    233. Woodgate, Ryan, 2021. "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers 161/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    234. Morgan Richards-Melamdir, 2026. "Progressivity, Taxing for Growth, and Gender Differences in Tax Payment Patterns and Post-Tax Income," LIS Working papers 918, LIS Cross-National Data Center in Luxembourg.
    235. Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & Sorina Emanuela ȘTEFONI, 2021. "The Relationship Between Vat Gap And Economic Or Institutional Variables," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 30(2), pages 250-259, December.
    236. Alves, Cassiano B. & da Costa, Carlos E. & Lobel, Felipe & Moreira, Humberto, 2024. "Intrahousehold inequality and the joint taxation of household earnings," Journal of Public Economics, Elsevier, vol. 239(C).
    237. Lawson, Nicholas, 2019. "Taxing the job creators: Efficient taxation with bargaining in hierarchical firms," Labour Economics, Elsevier, vol. 56(C), pages 1-25.
    238. da Costa, Carlos E. & Maestri, Lucas J. & Santos, Marcelo R., 2022. "Redistribution with labor market frictions," Journal of Economic Theory, Elsevier, vol. 201(C).
    239. Abuselidze, George, 2015. "Formation of Tax Policy in the Aspect of the Optimal Tax Burden," MPRA Paper 86277, University Library of Munich, Germany, revised 02 Jun 2015.
    240. Findeisen, Sebastian & Sachs, Dominik, 2015. "Education and Optimal Dynamic Taxation: The Role of Income-Contingent Student Loans," CEPR Discussion Papers 10622, Centre for Economic Policy Research.
    241. YiLi Chien & Junsang Lee, 2016. "Optimal Ramsey Capital Taxation with Endogenous Government Spending," Review, Federal Reserve Bank of St. Louis, vol. 98(4), pages 311-327.
    242. Tai-Sen He, 2020. "The framing effect of tax–transfer systems," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 6(2), pages 213-225, December.
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    244. Nóbrega, Valter, 2020. "Optimal Taxation and Investment-Specific Technological Change," MPRA Paper 98917, University Library of Munich, Germany.
    245. Stela Aurelia Toader & Mihai Aristotel Ungureanu & Iuliana Predescu & Antoniu Predescu, 2011. "Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 44-51, October.
    246. Anita Rath, 2020. "Structural breaks in the central government taxes in India, 1950-1951 to 2013-2014," Indian Growth and Development Review, Emerald Group Publishing Limited, vol. 14(1), pages 1-34, May.
    247. Ce Shang & Anh Ngo & Frank J. Chaloupka, 2020. "The pass-through of alcohol excise taxes to prices in OECD countries," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 21(6), pages 855-867, August.
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    250. Florian H. Schneider & Vanessa Valero & Roberto A. Weber, 2026. "On the relative deservingness of capital and labor," CEBI working paper series 26-12, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    251. C. Gizem Korpeoglu & Stephen E. Spear, 2018. "A theory of managerial compensation and taxation with endogenous risk," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 6(1), pages 81-100, April.
    252. Alari Paulus, 2016. "The antipoverty performance of universal and means-tested benefits with costly take-up," ImPRovE Working Papers 16/12, Herman Deleeck Centre for Social Policy, University of Antwerp.
    253. Xavier Vence & Sugey de Jesus López Pérez, 2021. "Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal System," Sustainability, MDPI, vol. 13(8), pages 1-21, April.

  17. N. Gregory Mankiw & Matthew C. Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers 09-139, Harvard Business School.

    Cited by:

    1. Laurence Jacquet & Etienne Lehmann, 2015. "Optimal Income Taxation when Skills and Behavioral Elasticities are Heterogeneous," CESifo Working Paper Series 5265, CESifo.
    2. Roger H. Gordon & Wojciech Kopczuk, 2014. "The Choice of the Personal Income Tax Base," NBER Working Papers 20227, National Bureau of Economic Research, Inc.
    3. Dominik Sachs & Sebastian Findeisen, 2016. "Optimal Financial Aid Policies for Students," 2016 Meeting Papers 1421, Society for Economic Dynamics.
    4. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    5. Stephanie Coffey & Amy Ellen Schwartz, 2021. "Towering Intellects? Sizing Up the Relationship Between Height and Academic Success," Center for Policy Research Working Papers 244, Center for Policy Research, Maxwell School, Syracuse University.
    6. Chen, Daniel L. & Levonyan, Vardges & Yeh, Susan, 2016. "Policies Affect Preferences: Evidence from Random Variation in Abortion Jurisprudence," TSE Working Papers 16-723, Toulouse School of Economics (TSE).
    7. Gensowski, Miriam & Gørtz, Mette & Schurer, Stefanie, 2020. "Inequality in Personality over the Life Cycle," IZA Discussion Papers 13378, IZA Network @ LISER.
    8. Matthew C. Weinzierl, 2012. "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers 18045, National Bureau of Economic Research, Inc.
    9. Alain Trannoy, 2019. "Talent, equality of opportunity and optimal non-linear income tax," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(1), pages 5-28, March.
    10. Francesco Reito & Salvatore Spagano, 2017. "Joint liability taxation and group auditing," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(2), pages 305-327, August.
    11. Melisa Bubonya & David P. Byrne, 2015. "Supplying Slot Machines to the Poor," Melbourne Institute Working Paper Series wp2015n15, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    12. Rupert Sausgruber & Jean-Robert Tyran, 2013. "Discriminatory Taxes are Unpopular - Even when they are Efficient and Distributionally Fair," Discussion Papers 13-14, University of Copenhagen. Department of Economics.
    13. N. Gregory Mankiw, 2013. "Defending the One Percent," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 21-34, Summer.
    14. Daniel L. Chen & Eric Reinhart, 2024. "Markets and Morality: how markets shape our (dis)regard for others," Post-Print hal-05404890, HAL.
    15. N. Gregory Mankiw, 2010. "Spreading the Wealth Around: Reflections Inspired by Joe the Plumber," NBER Working Papers 15846, National Bureau of Economic Research, Inc.
    16. Robin Boadway, 2012. "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 15-39, March.
    17. Ricardo Perez-Truglia & Ugo Troiano, 2015. "Shaming Tax Delinquents," NBER Working Papers 21264, National Bureau of Economic Research, Inc.
    18. Ooghe, Erwin & Peichl, Andreas, 2014. "Fair and efficent taxation under partial control," ZEW Discussion Papers 14-002, ZEW - Leibniz Centre for European Economic Research.
    19. Alan Fernihough & Mark E. McGovern, 2013. "A Tall Story: Characteristics, Causes, and Consequences of Stature Loss," The Institute for International Integration Studies Discussion Paper Series iiisdp429, IIIS.
    20. Stephan Zheng & Alexander Trott & Sunil Srinivasa & Nikhil Naik & Melvin Gruesbeck & David C. Parkes & Richard Socher, 2020. "The AI Economist: Improving Equality and Productivity with AI-Driven Tax Policies," Papers 2004.13332, arXiv.org.
    21. Bergstrom,Katy Ann & Dodds,William, 2021. "Optimal Taxation with Multiple Dimensions of Heterogeneity," Policy Research Working Paper Series 9572, The World Bank.
    22. Ashley Cooper Craig, 2018. "Optimal Income Taxation with Spillovers from Employer Learning," 2018 Papers pcr186, Job Market Papers.
    23. Albin Salmon & Vincent Fleuriet & Paul Vertier, 2025. "Currency Crises and Malnutrition," Working papers 1003, Banque de France.
    24. OBARA, Takuya, 2016. "The optimal differentiated income taxation for groups categorized based on benefits from public goods," CCES Discussion Paper Series 64, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    25. Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
    26. Joel Slemrod, 2025. "Taxing Identity," NBER Chapters, in: Tax Policy and the Economy, Volume 40, pages 207-237, National Bureau of Economic Research, Inc.
    27. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    28. Findeisen, Sebastian & Sachs, Dominik, 2011. "Education and Optimal Dynamic Taxation," IZA Discussion Papers 6056, IZA Network @ LISER.
    29. Rachel Griffith & Martin O'Connell & Kate Smith, 2017. "Design of optimal corrective taxes in the alcohol market," IFS Working Papers W17/02, Institute for Fiscal Studies.
    30. Griffith, Rachel & O'Connell, Martin & Smith, Kate, 2017. "Tax design in the alcohol market," CEPR Discussion Papers 11820, Centre for Economic Policy Research.
    31. Kristoffer Berg, 2025. "Revealing inequality aversion from tax policy and the role of non‐discrimination," Economica, London School of Economics and Political Science, vol. 92(366), pages 483-506, April.
    32. Gomes, Renato & Lozachmeur, Jean-Marie & Pavan, Alessandro, 2017. "Differential Taxation and Occupational Choice," TSE Working Papers 17-773, Toulouse School of Economics (TSE).
    33. Chen, Daniel L. & Schonger, Martin, 2016. "Social preferences or sacred values? Theroy and evidence of deontological motivations," IAST Working Papers 16-59, Institute for Advanced Study in Toulouse (IAST).
    34. Kessing, Sebastian G. & Lipatov, Vilen & Zoubek, J. Malte, 2020. "Optimal taxation under regional inequality," European Economic Review, Elsevier, vol. 126(C).
    35. Kanbur, Ravi & Tuomala, Matti, 2016. "Groupings and the gains from tagging," Research in Economics, Elsevier, vol. 70(1), pages 53-63.
    36. Spencer Bastani, 2013. "Gender-based and couple-based taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 653-686, August.
    37. Neymotin, Florence, 2010. "Linking self-esteem with the tendency to engage in financial planning," Journal of Economic Psychology, Elsevier, vol. 31(6), pages 996-1007, December.
    38. Sebastian Findeisen & Dominik Sachs, 2015. "Designing Efficient College and Tax Policies," CESifo Working Paper Series 5435, CESifo.
    39. Sachs, Dominik & Findeisen, Sebastian, 2014. "Designing Efficient Education and Tax Policies," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100504, Verein für Socialpolitik / German Economic Association.
    40. Hans Gersbach & Volker Hahn & Stephan Imhof, 2013. "Tax rules," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(1), pages 19-42, June.
    41. Erwin Ooghe & Andreas Peichl, 2011. "Fair and Efficient Taxation under Partial Control: Theory and Evidence," CESifo Working Paper Series 3518, CESifo.
    42. Estrada, Fernando, 2010. "The progressive tax," MPRA Paper 34971, University Library of Munich, Germany, revised Nov 2011.
    43. Laurence JACQUET & Etienne LEHMANN, 2014. "Optimal Nonlinear Income Taxation with Multidimensional Types: The Case with Heterogeneous Behavioral Responses," Thema Working Papers 2014-01, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS.
    44. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    45. Micheli, Martin, 2015. "Does height affect labor supply? Implications of product variety and caloric needs," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112987, Verein für Socialpolitik / German Economic Association.
    46. Alexander Gelber & Matthew Weinzierl, 2012. "Equalizing Outcomes vs. Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," Harvard Business School Working Papers 13-014, Harvard Business School, revised Mar 2014.
    47. Estrada, Fernando & González, Jorge Iván, 2014. "Tax Power and Economics," MPRA Paper 59075, University Library of Munich, Germany.
    48. Etienne LEHMANN, 2016. "Optimal Taxation with Heterogeneous Skills and Elasticities: Structural and Sufficient Statistics Approaches Previous versions of this paper has circulated under the titles “Optimal Nonlinear Income Taxation with Multidimensional Types: The Case with," Thema Working Papers 2016-04, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS.
    49. Oliver Denk & Jean-Baptiste Michau, 2013. "Optimal Social Security with Imperfect Tagging," Working Papers hal-00796521, HAL.
    50. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2016. "Public Pensions in a Multi-Period Mirrleesian Income Tax Model," CESifo Working Paper Series 6206, CESifo.
    51. Anup Agrawal & Yuree Lim, 2018. "Local Obesity Prevalence and Corporate Policies," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 8(02), pages 1-33, June.
    52. Estrada, Fernando, 2010. "The power to tax: a lecture of Hayek," MPRA Paper 31384, University Library of Munich, Germany, revised 2011.
    53. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    54. Slack, Sean & Ulph, David, 2014. "Optimal Universal and Categorical Benefits with Classification Errors and Imperfect Enforcement," SIRE Discussion Papers 2015-13, Scottish Institute for Research in Economics (SIRE).
    55. Fernihough, Alan & McGovern, Mark E., 2015. "Physical stature decline and the health status of the elderly population in England," Economics & Human Biology, Elsevier, vol. 16(C), pages 30-44.
    56. Karimi, Seyed M. & Basu, Anirban, 2018. "The effect of prenatal exposure to Ramadan on children’s height," Economics & Human Biology, Elsevier, vol. 30(C), pages 69-83.
    57. Bronwyn McCredie & Kerrie Sadiq & Larelle Chapple, 2019. "Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability," Australian Journal of Management, Australian School of Business, vol. 44(4), pages 648-664, November.
    58. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013. "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(4), pages 1219-1249, November.
    59. Alesina, Alberto & Ichino, Andrea & Karabarbounis, Loukas, 2007. "Gender Based Taxation and the Division of Family Chores," IZA Discussion Papers 3233, IZA Network @ LISER.
    60. Ethan M.J. Lieber & Lee M. Lockwood, 2017. "Targeting with In-kind Transfers: Evidence from Medicaid Home Care," Working Papers wp359, University of Michigan, Michigan Retirement Research Center.
    61. Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?: Ungleiche Einkommen, ungleiche Vermögen und Optimale Steuern," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
    62. OBARA, Takuya, 2016. "Differential Income Taxation and Tiebout Sorting," CCES Discussion Paper Series 64_v2, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    63. Alexander M. Gelber & Matthew C. Weinzierl, 2012. "Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources," NBER Working Papers 18332, National Bureau of Economic Research, Inc.
    64. Estrada, Fernando, 2011. "The power to tax," MPRA Paper 33203, University Library of Munich, Germany.
    65. Estrada, Fernando, 2010. "Política tributaria y economía fiscal La posición Hayek (1959, 1979) con comentarios de Brenann/Buchanan (1980) [Fiscal tax policy and economy]," MPRA Paper 20094, University Library of Munich, Germany.
    66. Donald Bruce & Langchuan Peng, 2018. "Optimal taxation in the presence of income-dependent relative income effects," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 51(2), pages 313-335, August.
    67. Philipp Krug, 2022. "Optimal Estate Taxation: More (about) Heterogeneity across Dynasties," Working Papers 217, Bavarian Graduate Program in Economics (BGPE).
    68. Pierre Pestieau & Maria Racionero, 2015. "Tagging with leisure needs," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 45(4), pages 687-706, December.
    69. Andrea Fazio, 2021. "Beautiful inequality: Are beautiful people more willing to redistribute?," Working Papers in Public Economics 194, Department of Economics and Law, Sapienza University of Rome.
    70. Weinzierl, Matthew, 2014. "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, vol. 118(C), pages 128-142.
    71. Eren Gürer, 2021. "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(2), pages 301-346, August.
    72. Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
    73. Helmuth Cremer & Firouz Gahvari & Jean-Marie Lozachmeur, 2010. "Tagging and Income Taxation: Theory and an Application," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 31-50, February.
    74. Tayibov, Khayyam, 2024. "Tagging Birthplace for Optimal Tax Policy, Redistribution, and Welfare," Working Papers in Economics and Statistics 9/2024, Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    75. Youngmin Park, 2019. "Inequality in Parental Transfers, Borrowing Constraints, and Optimal Higher Education Subsidies," Working Papers 2019-004, Human Capital and Economic Opportunity Working Group.
    76. Ashley C. Craig & Thomas Lloyd & Dylan Moore & Ashley Craig, 2025. "Do Distributional Concerns Justify Lower Environmental Taxes?," CESifo Working Paper Series 12317, CESifo.
    77. Youngmin Park, 2019. "Inequality in Parental Transfers and Optimal Need-Based Financial Aid," Staff Working Papers 19-7, Bank of Canada.
    78. Hoffmann, Florian & Inderst, Roman & Moslener, Ulf, 2013. "Taxing Externalities under Financing Constraints," MPRA Paper 53855, University Library of Munich, Germany.
    79. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
    80. Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024. "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, vol. 25(2), pages 209-231, June.
    81. Fernando, Estrada, 2010. "A reading Hayek on power to tax," MPRA Paper 21526, University Library of Munich, Germany.
    82. Armenter, Roc & Mertens, Thomas M., 2013. "Fraud deterrence in dynamic Mirrleesian economies," Journal of Monetary Economics, Elsevier, vol. 60(2), pages 139-151.
    83. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Behavioral Economics 2016_03, Max Planck Institute for Behavioral Economics.
    84. Paul Gift & Ryan M. Rodenberg, 2014. "Napoleon Complex," Journal of Sports Economics, , vol. 15(5), pages 541-558, October.
    85. Chen, Daniel L. & Yeh, Susan, 2016. "How Do Rights Revolutions Occur? Free Speech and the First Amendment," TSE Working Papers 16-705, Toulouse School of Economics (TSE).
    86. Jonathan Pincus, 2013. "The Power to Tax, 33 Years Later," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 20(2), pages 89-104.
    87. Emmanuel Saez & Stefanie Stantcheva, 2013. "Generalized Social Marginal Welfare Weights for Optimal Tax Theory," NBER Working Papers 18835, National Bureau of Economic Research, Inc.
    88. Charles Delmotte, 2021. "Simple rules and the Political Economy of Income Taxation: the strengths of a uniform expense rule," European Journal of Law and Economics, Springer, vol. 52(2), pages 323-339, December.
    89. Sebastian Findeisen & Dominik Sachs, 2011. "Education and optimal dynamic taxation: The role of income-contingent student loans," ECON - Working Papers 040, Department of Economics - University of Zurich, revised Sep 2012.
    90. Fehr, Dietmar & Müller, Daniel & Preuss, Marcel, 2024. "Social mobility perceptions and inequality acceptance," Journal of Economic Behavior & Organization, Elsevier, vol. 221(C), pages 366-384.
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    Cited by:

    1. Genakos, C. & Grey, F. & Ritz, R., 2020. "Generalized linear competition: From pass-through to policy," Cambridge Working Papers in Economics 2078, Faculty of Economics, University of Cambridge.
    2. Eric M. Leeper & Shu-Chun Susan Yang, 2006. "Dynamic Scoring: Alternative Financing Schemes," CAEPR Working Papers 2006-022, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    3. Chung Tran & Sebastian Wende, 2017. "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics 2017-652, Australian National University, College of Business and Economics, School of Economics.
    4. Barrios Cobos, Salvador & Dolls, Mathias & Maftei, Anamaria & Peichl, Andreas & Riscado, Sara & Varga, Janos & Wittneben, Christian, 2017. "Dynamic scoring of tax reforms in the European Union," ZEW Discussion Papers 17-017, ZEW - Leibniz Centre for European Economic Research.
    5. Alejandro Cuñat & Szabolcs Deák & Marco Maffezzoli, 2010. "Tax Cuts in Open Economies," DEGIT Conference Papers c015_052, DEGIT, Dynamics, Economic Growth, and International Trade.
    6. Philippe Michel & Leopold Von Thadden & Jean‐Pierre Vidal, 2010. "Debt Stabilizing Fiscal Rules," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 12(5), pages 923-941, October.
    7. Lorenzo Forni & Andrea Gerali & Massimiliano Pisani, 2010. "The macroeconomics of fiscal consolidations in a monetary union: the case of Italy," Temi di discussione (Economic working papers) 747, Bank of Italy, Economic Research and International Relations Area.
    8. Ken-ichi Hashimoto & Yoshiyasu Ono, 2019. "A simple aggregate demand analysis with dynamic optimization in a small open economy," ISER Discussion Paper 1061, Institute of Social and Economic Research, The University of Osaka.
    9. Trimborn, Timo & Strulik, Holger, 2011. "The Dark Side of Fiscal Stimulus," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48725, Verein für Socialpolitik / German Economic Association.
    10. Chang, Juin-Jen & Kuo, Chun-Hung & Lin, Hsieh-Yu & Yang, Shu-Chun S., 2023. "Share buybacks and corporate tax cuts," Journal of Economic Dynamics and Control, Elsevier, vol. 151(C).
    11. Forni, Lorenzo & Gerali, Andrea & Pisani, Massimiliano, 2010. "The macroeconomics of fiscal consolidations in euro area countries," Journal of Economic Dynamics and Control, Elsevier, vol. 34(9), pages 1791-1812, September.
    12. Hebous, Shafik, 2009. "The Effects of Discretionary Fiscal Policy on Macroeconomic Aggregates: A Reappraisal," MPRA Paper 23300, University Library of Munich, Germany, revised Jun 2010.
    13. Andreas Peichl, 2016. "Linking Microsimulation and CGE models," International Journal of Microsimulation, International Microsimulation Association, vol. 9(1), pages 167-174.
    14. Shu-Chun Susan Yang, 2007. "Do Capital Income Tax Cuts Trickle Down?," IEAS Working Paper : academic research 07-A005, Institute of Economics, Academia Sinica, Taipei, Taiwan.
    15. Ryoji HIRAGUCHI, 2015. "Wealth Inequality, or r-g, in the Economic Growth Model," Discussion papers 15117, Research Institute of Economy, Trade and Industry (RIETI).
    16. John Robert Stinespring, 2011. "Dynamic Scoring, Tax Evasion, and the Shadow Economy," Public Finance Review, , vol. 39(1), pages 50-74, January.
    17. Christopher L. House & Linda L. Tesar, 2015. "Greek Budget Realities: No Easy Options," NBER Working Papers 21688, National Bureau of Economic Research, Inc.
    18. Sauer, Radek, 2025. "Corporate Taxation in Open Economies," Research Technical Papers 12/RT/25, Central Bank of Ireland.
    19. William Gbohoui, 2019. "Do Temporary Business Tax Cuts Matter? A General Equilibrium Analysis," IMF Working Papers 2019/029, International Monetary Fund.
    20. van Oudheusden, P., 2012. "Dynamic Scoring Through Creative Destruction," Other publications TiSEM 13955715-2cbb-443b-a099-9, Tilburg University, School of Economics and Management.
    21. Forni, Lorenzo & Monteforte, Libero & Sessa, Luca, 2009. "The general equilibrium effects of fiscal policy: Estimates for the Euro area," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 559-585, April.
    22. Holger Strulik & Timo Trimborn, 2011. "Laffer Strikes Again: Dynamic Scoring of Capital Taxes," DEGIT Conference Papers c016_074, DEGIT, Dynamics, Economic Growth, and International Trade.
    23. Gourio, François, 2009. "Is there a majority to support a capital tax cut?," Journal of Economic Dynamics and Control, Elsevier, vol. 33(6), pages 1278-1295, June.
    24. M Saifur Rahman, 2008. "Should Dynamic Scoring be done with Heterogeneous Agent-Based Models? Challenging the Conventional Wisdom," CAEPR Working Papers 2008-023, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    25. Zanetti Francesco, 2012. "The Laffer Curve in a Frictional Labor Market," The B.E. Journal of Macroeconomics, De Gruyter, vol. 12(1), pages 1-23, September.
    26. Scrimgeour, Dean, 2010. "Dynamic Scoring in a Romer-style Economy," Working Papers 2010-02, Department of Economics, Colgate University.
    27. Juha Tervala & Mr. Giovanni Ganelli, 2008. "Tax Reforms, “Free Lunches”, and “Cheap Lunches” in Open Economies," IMF Working Papers 2008/227, International Monetary Fund.
    28. Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008. "More realistic estimates of revenue changes from tax cuts," Discussion Papers 545, Statistics Norway, Research Department.
    29. International Monetary Fund, 2011. "Kingdom of Netherlands: Netherlands: Selected Issues and Analytical Notes," IMF Staff Country Reports 2011/143, International Monetary Fund.
    30. Fotiou, Alexandra & Shen, Wenyi & Yang, Shu-Chun S., 2020. "The fiscal state-dependent effects of capital income tax cuts," Journal of Economic Dynamics and Control, Elsevier, vol. 117(C).
    31. Dolls, Mathias & Wittneben, Christian, 2017. "Dynamic Scoring of Tax Reforms in the EU," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168261, Verein für Socialpolitik / German Economic Association.
    32. Tournemaine, Frederic & Tsoukis, Christopher, 2008. "Relative consumption, relative wealth and growth," Economics Letters, Elsevier, vol. 100(2), pages 314-316, August.
    33. Houndonougbo, Ahiteme N. & Mohsin, Mohammed, 2016. "Macroeconomic effects of cost equivalent business fiscal incentives," Economic Modelling, Elsevier, vol. 56(C), pages 59-65.
    34. Ruud A. de Mooij & Ikuo Saito, 2014. "Japan’s Corporate Income Tax: Facts, Issues and Reform Options," IMF Working Papers 2014/138, International Monetary Fund.
    35. Wei-Bin Zhang, 2018. "National Debt and Economic Growth with Externalities and Congestions," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 175-191, June.
    36. John Komlos, 2019. "Reaganomics: una línea divisoria," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, vol. 6(1), pages 47-76.
    37. Yoshiyasu Ono, 2014. "Macroeconomic interdependence between a stagnant and a fully employed country," ISER Discussion Paper 0893rr, Institute of Social and Economic Research, The University of Osaka, revised Feb 2017.
    38. Chen, Xiaoshan & Leith, Campbell & Ricci, Mattia, 2023. "Evaluating fiscal policy reforms using the fiscal frontier," Journal of Economic Dynamics and Control, Elsevier, vol. 155(C).
    39. Trabandt, Mathias & Uhlig, Harald, 2011. "The Laffer curve revisited," Journal of Monetary Economics, Elsevier, vol. 58(4), pages 305-327.
    40. van Oudheusden, P., 2010. "Fiscal Policy Reforms and Dynamic Laffer Effects," Discussion Paper 2010-15, Tilburg University, Center for Economic Research.
    41. Zodrow, George R. & Diamond, John W., 2013. "Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model," Handbook of Computable General Equilibrium Modeling, in: Peter B. Dixon & Dale Jorgenson (ed.), Handbook of Computable General Equilibrium Modeling, edition 1, volume 1, chapter 0, pages 743-813, Elsevier.
    42. Komlos John, 2019. "Reaganomics: A Watershed Moment on the Road to Trumpism," The Economists' Voice, De Gruyter, vol. 16(1), pages 1-21, December.
    43. Kumhof, Michael & Laxton, Douglas & Leigh, Daniel, 2014. "To starve or not to starve the beast?," Journal of Macroeconomics, Elsevier, vol. 39(PA), pages 1-23.
    44. John Komlos, 2018. "Reaganomics: A Historical Watershed," CESifo Working Paper Series 7301, CESifo.
    45. van Oudheusden, P., 2012. "Dynamic Scoring Through Creative Destruction," Discussion Paper 2012-084, Tilburg University, Center for Economic Research.
    46. Stephane Auray & Aurelien Eyquem & Paul Gomme, 2012. "A Tale of Tax Policies in Open Economies," Working Papers 12009, Concordia University, Department of Economics.
    47. Tsuchiya, Yoichi, 2016. "Dynamic Laffer curves, population growth and public debt overhangs," International Review of Economics & Finance, Elsevier, vol. 41(C), pages 40-52.
    48. Kaiji Chen & Ayşe İmrohoroğlu, 2017. "Debt in the US economy," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 64(4), pages 675-706, December.
    49. Becker, Daniel Thomas, 2008. "Dynamic tax competition and public-sector modernisation," Thuenen-Series of Applied Economic Theory 56, University of Rostock, Institute of Economics.
    50. Kazuki Hiraga, 2011. "How much can corporate tax reduction contribute to economic recovery, employment and feedback of tax revenue?," Keio/Kyoto Joint Global COE Discussion Paper Series 2011-021, Keio/Kyoto Joint Global COE Program.
    51. Del Negro, Marco & Perri, Fabrizio & Schivardi, Fabiano, 2010. "Tax buyouts," Journal of Monetary Economics, Elsevier, vol. 57(5), pages 576-595, July.
      • Marco Del Negro & Fabrizio Perri & Fabiano Schivardi, 2010. "Tax buyouts," NBER Working Papers 15847, National Bureau of Economic Research, Inc.
      • Marco Del Negro & Fabrizio Perri & Fabiano Schivardi, 2010. "Tax buyouts," Staff Reports 467, Federal Reserve Bank of New York.
      • Marco Del Negro & Fabrizio Perri & Fabiano Schivardi, 2010. "Tax buyouts," Staff Report 441, Federal Reserve Bank of Minneapolis.
      • Marco Del Negro & Fabrizio Perri & Fabiano Schivardi, 2010. "Tax Buyouts," EIEF Working Papers Series 1007, Einaudi Institute for Economics and Finance (EIEF), revised Mar 2010.
    52. Choi, Yoonseok & Hirata, Hideaki & Kim, Sunghyun Henry, 2017. "Tax reform in Japan: Is it welfare-enhancing?," Japan and the World Economy, Elsevier, vol. 42(C), pages 12-22.
    53. Gliksberg, Baruch, "undated". "Dynamic Scoring and Monetary Policy," Working Papers WP2014/1, University of Haifa, Department of Economics.
    54. Olivier CARDI & Romain RESTOUT, 2010. "Sectoral Effects of Tax Reforms in an Open Economy," LIDAM Discussion Papers IRES 2010045, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    55. Mankiw, N. Gregory & Weinzierl, Matthew, 2006. "Dynamic scoring: A back-of-the-envelope guide," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1415-1433, September.
    56. Richard W. Kopcke, 2005. "The taxation of equity, dividends, and stock prices," Public Policy Discussion Paper 05-1, Federal Reserve Bank of Boston.
    57. Olivier Cardi & Romain Restout, 2008. "Tax Reform in Two-Sector General Equilibrium," Post-Print halshs-00333597, HAL.
    58. Uhlig, Harald & Trabandt, Mathias, 2010. "How far are we from the slippery slope? The Laffer curve revisited," Working Paper Series 1174, European Central Bank.
    59. wei-bin zhang, 2016. "Public Debt and Economic Growth in Uzawa?s Two-Sector Model with Public Goods," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 5(4), pages 51-72, December.
    60. van Oudheusden, P., 2010. "Fiscal Policy Reforms and Dynamic Laffer Effects," Other publications TiSEM 9333f615-5bd1-4105-994a-d, Tilburg University, School of Economics and Management.
    61. Murota, Ryu-ichiro & Ono, Yoshiyasu, 2015. "Fiscal policy under deflationary gap and long-run stagnation: Reinterpretation of Keynesian multipliers," Economic Modelling, Elsevier, vol. 51(C), pages 596-603.
    62. Javier Coto-Martinez & Carlos Garriga & Fernando Sanchez-Losada, 2007. "Optimal taxation with imperfect competition and aggregate returns to specialization," Working Papers 2007-036, Federal Reserve Bank of St. Louis.
    63. Xiaoshan Chen & Campbell Leith & Matta Ricci, 2018. "Debt Sustainability and Welfare along an Optimal Laffer Curve," Working Papers 2018_01, Business School - Economics, University of Glasgow.
    64. Ritwik Banerjee, 2013. "An Evaluation of the Revenue side as a source of fiscal consolidation in high debt economies," Economics Working Papers 2013-23, Department of Economics and Business Economics, Aarhus University.
    65. Ferede Ergete, 2008. "Dynamic Scoring in the Ramsey Growth Model," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-27, September.
    66. Choi, Yoonseok & Kim, Sunghyun, 2016. "Dynamic scoring of tax reforms in a small open economy model," Economic Modelling, Elsevier, vol. 58(C), pages 182-193.
    67. Marcelo Bianconi & Walter H. Fisher, 2014. "Intertemporal Budget Policies and Macroeconomic Adjustment in Indebted Open Economies," Review of International Economics, Wiley Blackwell, vol. 22(1), pages 116-130, February.
    68. Choi, Yoonseok, 2025. "The anatomy of fiscal dynamics in a model with financial frictions," The Quarterly Review of Economics and Finance, Elsevier, vol. 102(C).

Articles

  1. Robert Scherf & Matthew Weinzierl, 2020. "Understanding Different Approaches to Benefit‐Based Taxation," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 385-410, June.
    See citations under working paper version above.
  2. Matthew Weinzierl, 2018. "Review of Global Tax Fairness, Thomas Pogge and Krishen Mehta, Editors," Journal of Economic Literature, American Economic Association, vol. 56(2), pages 673-684, June.

    Cited by:

    1. Bochuan Yang & Tengchong Xu, 2025. "RETRACTED ARTICLE: Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 4855-4897, March.
    2. Mihoko Shimamoto, 2023. "Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S," Sustainability, MDPI, vol. 15(4), pages 1-18, February.

  3. Matthew Weinzierl, 2018. "Revisiting the Classical View of Benefit‐based Taxation," Economic Journal, Royal Economic Society, vol. 128(612), pages 37-64, July.
    See citations under working paper version above.
  4. Matthew Weinzierl, 2018. "Space, the Final Economic Frontier," Journal of Economic Perspectives, American Economic Association, vol. 32(2), pages 173-192, Spring.

    Cited by:

    1. Jora Octavian-Dragomir & Roşca Vlad I. & Iacob Mihaela & Murea Maria-Mirona & Nedef Matei-Ștefan, 2023. "Small and medium enterprises shooting for the stars: what matters, besides size, in outer space economy?," Management & Marketing, Paradigm, vol. 18(1), pages 20-35, March.
    2. Luisa Corrado & Stefano Grassi & Aldo Paolillo, 2025. "Technology spillovers from the final frontier: a long-run view of U.S. space innovation," Working Papers 202502, Cambridge Judge Business School, University of Cambridge.
    3. Julien Guyot & Akhil Rao & Sebastien Rouillon, 2022. "The long-run economics of sustainable orbit use," Working Papers hal-03891292, HAL.
    4. Aneli Bongers & Benedetto Molinari & Sebastien Rouillon & Jose L. Torres, 2024. "The foundations of the economics of the outer space: A premier overview," Space Economics Working Papers 01-2024, Institute for Space Economics, revised Aug 2024.
    5. Bernhard, Pierre & Deschamps, Marc & Zaccour, Georges, 2023. "Large satellite constellations and space debris: Exploratory analysis of strategic management of the space commons," European Journal of Operational Research, Elsevier, vol. 304(3), pages 1140-1157.
    6. Pierre Bernhard & Marc Deschamps & Georges Zaccour, 2025. "Managing Space Debris in the Era of Large Constellations: A Dynamic Game Approach," Working Papers 2025-13, CRESE.
    7. Martin Stuermer & Maxwell Fleming & Ian Lange & Sayeh Shojaeinia, 2023. "Growth and Resources in Space: Pushing the Final Frontier?," Working Papers 2023-02, Colorado School of Mines, Division of Economics and Business.
    8. Bongers, Anelí & Torres, José L., 2023. "Orbital debris and the market for satellites," Ecological Economics, Elsevier, vol. 209(C).
    9. Benoit Cornet & Marc-André Chavy-Macdonald & Dominique Foray, 2026. "Defining Innovatisation: The Case of New Space and the Changing Space Sector," NBER Chapters, in: Entrepreneurship and Innovation Policy and the Economy, volume 6, National Bureau of Economic Research, Inc.
    10. Morretta, Valentina & Florio, Massimo & Landoni, Matteo, 2023. "The social value of Earth observation: A new evaluation framework for public high-tech infrastructures," Structural Change and Economic Dynamics, Elsevier, vol. 67(C), pages 407-419.
    11. Angelo Cavallo & Christina Theodoraki & Alessandro Lucini-Paioni, 2026. "Building a space entrepreneurship industry: The role of entrepreneurial support programs for startup growth," Small Business Economics, Springer, vol. 66(2), pages 773-795, February.
    12. Paulo Pascuini & Andrés López, 2022. "Tendencias en la economía del espacio y potencial argentino," Documentos de trabajo del Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET) 2022-70, Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET).
    13. Gilles Paché, 2025. "Pioneering Logistics Management for Martian Exploration," Post-Print hal-04983479, HAL.
    14. Zachary Grzelka & Jeffrey Wagner, 2019. "Managing Satellite Debris in Low-Earth Orbit: Incentivizing Ex Ante Satellite Quality and Ex Post Take-Back Programs," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 74(1), pages 319-336, September.
    15. Pierre Barbaroux & Victor Santos Paulino, 2022. "Why do motives matter? A demand-based view of the dynamics of a complex products and systems (CoPS) industry," Journal of Evolutionary Economics, Springer, vol. 32(4), pages 1175-1204, September.
    16. Sébastien Rouillon, 2020. "A Physico-Economic Model of Low Earth Orbit Management," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 77(4), pages 695-723, December.
    17. Andrea Recine & Massimiliano Tancioni, 2025. "Macroeconomic Effects of Government Defense and Non-Defense R&D," CIMEO Working Paper Series 192, Centre for Investigation and Modelling of Experimental Observations (CIMEO).
    18. Ruben Gaetani & Alexander T. Whalley, 2026. "Old Space, New Space: A Commercial Revolution in Innovation?," NBER Chapters, in: Entrepreneurship and Innovation Policy and the Economy, volume 6, National Bureau of Economic Research, Inc.
    19. Guo, Fei & Xu, Lei & Li, Bin & Sun, Jiawei & Dai, Zixuan, 2026. "Action beyond the sky high: Capital structure adjustment speed of Chinese space firms," China Economic Review, Elsevier, vol. 95(C).
    20. Vittori, Davide & Natalicchio, Angelo & Panniello, Umberto & Messeni Petruzzelli, Antonio & Albino, Vito & Cupertino, Francesco, 2024. "Failure is an option: How failure can lead to disruptive innovations," Technovation, Elsevier, vol. 129(C).
    21. Manotti, Jacopo & Sanasi, Silvia & Ghezzi, Antonio, 2025. "Sustainable business model innovation: A technology affordance perspective in the New Space Economy," Technovation, Elsevier, vol. 143(C).
    22. Yuexia Han & Zhuang Chen & Yuxin Hu & Liyan Zhang & Huishan Fu & Renyong Zhang & Wei Zhang, 2023. "A PIE analysis of China’s commercial space development," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 10(1), pages 1-11, December.
    23. Veronica Lupi & Valentina Morretta & Lorenzo Zirulia, 2024. "Earth Observation data, innovation and economic performance: a study of the downstream sector in Italy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(1), pages 103-136, March.
    24. Fuchs, Sebastian H. & Vorley, Tim & Ventresca, Marc J., 2024. "A primer to new space business - Beyond “Business in space: The new frontier” (Goodrich, Kitmacher and Amtey, 1987)," Journal of Business Venturing Insights, Elsevier, vol. 22(C).
    25. Spector, Sam & Higham, James E.S., 2019. "Space tourism in the Anthropocene," Annals of Tourism Research, Elsevier, vol. 79(C).
    26. Patrizia Di Tullio & Michele A. Rea, 2024. "The dark side of the new space economy: Insights from the sustainability reporting practices of government space agencies and private space companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4651-4672, September.
    27. Akhil Rao, 2026. "Prices and Competition in Vertically Integrated Launch Markets," Papers 2607.10385, arXiv.org.
    28. Giebel, Marek & Rösner, Anja, 2025. "Reaching for the society: The commercialization effects of NASA technology licensing," Research Policy, Elsevier, vol. 54(10).
    29. Vittori, Davide & Natalicchio, Angelo & Panniello, Umberto & Messeni Petruzzelli, Antonio & Cupertino, Francesco, 2022. "Business Model Innovation between the embryonic and growth stages of industry lifecycle," Technovation, Elsevier, vol. 117(C).
    30. Alexandra Adamisinova, 2022. "European Space Traffic Management System: Micrometeoroids and space debris as a possible threat for future missions," MENDELU Working Papers in Business and Economics 2022-79, Mendel University in Brno, Faculty of Business and Economics.

  5. Weinzierl, Matthew, 2017. "Popular acceptance of inequality due to innate brute luck and support for classical benefit-based taxation," Journal of Public Economics, Elsevier, vol. 155(C), pages 54-63.

    Cited by:

    1. Harms, Philipp & Landwehr, Claudia, 2020. "Is money where the fun ends? Material interests and individuals’ preference for direct democracy," European Journal of Political Economy, Elsevier, vol. 61(C).
    2. Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2023. "Preferences over taxation of high-income individuals: Evidence from a survey experiment," European Economic Review, Elsevier, vol. 157(C).
    3. Erik Schokkaert & Benoît Tarroux, 2021. "Empirical research on ethical preferences: how popular is prioritarianism?," Working Papers 2104, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon.
    4. Benoît Tarroux, 2017. "The value of progressivity: Evidence from survey experiments," Economics Working Paper Archive (University of Rennes & University of Caen) 2017-13, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
    5. Romain Espinosa & Bruno Deffains & Christian Thöni, 2020. "Debiasing preferences over redistribution: an experiment," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 55(4), pages 823-843, December.
    6. Alexis Anagnostopoulos & Eva Carceles‐Poveda & Yair Tauman, 2021. "Value Preserving Welfare Weights For Social Optimization Problems," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 62(4), pages 1627-1653, November.
    7. Page, Lionel & Sarkar, Dipanwita & Silva-Goncalves, Juliana, 2019. "Long-lasting effects of relative age at school," Working Papers 2019-06, University of Sydney, School of Economics.
    8. Egor Starkov, 2020. "Only Time Will Tell: Credible Dynamic Signaling," Discussion Papers 20-05, University of Copenhagen. Department of Economics.
    9. Liscow, Zachary & Fox, Edward, 2022. "The psychology of taxing capital income: Evidence from a survey experiment on the realization rule," Journal of Public Economics, Elsevier, vol. 213(C).
    10. Benoît Tarroux, 2019. "The value of tax progressivity: Evidence from survey experiments," Post-Print halshs-02353887, HAL.
    11. Voyiakis, Emmanuel, 2026. "The moral force of the benefit principle," LSE Research Online Documents on Economics 127293, London School of Economics and Political Science, LSE Library.
    12. Campos-Vazquez, Raymundo M. & Krozer, Alice & Ramírez-Álvarez, Aurora A., 2023. "Preferred tax rates depend on the rates paid by the rich," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
    13. Christopher Roth & Sonja Settele & Johannes Wohlfart, 2020. "Beliefs about Public Debt and the Demand for Government Spending," CESifo Working Paper Series 8087, CESifo.
    14. Dietmar Fehr & Daniel Müller & Marcel Preuss, 2020. "Social Mobility Perceptions and Inequality Acceptance," Working Papers 2020-02, Faculty of Economics and Statistics, Universität Innsbruck.
    15. Chirvi, Malte & Schneider, Cornelius, 2019. "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 242, arqus - Arbeitskreis Quantitative Steuerlehre.
    16. Yuta Saito & Yosuke Takeda, 2022. "Capital taxation with parental incentives," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1310-1341, December.
    17. Spencer Bastani & Daniel Waldenström, 2021. "Perceptions of Inherited Wealth and the Support for Inheritance Taxation," Economica, London School of Economics and Political Science, vol. 88(350), pages 532-569, April.
    18. Andrea Fazio, 2021. "Beautiful inequality: Are beautiful people more willing to redistribute?," Working Papers in Public Economics 194, Department of Economics and Law, Sapienza University of Rome.
    19. Sebastian Blesse & Florian Buhlmann & Philipp Doerrenberg, 2026. "I'm a taxpayer … get me out of here? Evidence on attitudes towards simplifying the tax jungle," Economica, London School of Economics and Political Science, vol. 93(369), pages 332-360, January.
    20. João V. Ferreira & Erik Schokkaert & Benoît Tarroux, 2023. "How group deliberation affects individual distributional preferences: An experimental study," Working Papers 2301, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon.
    21. Cristian F. Sepulveda, 2025. "“Public goods, labor supply and benefit taxation”," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 872-894, June.
    22. Víctor Mauricio Castañeda-Rodríguez & Gaetano Lisi, 2024. "Can public efficiency increase tax morale? Evidence from 18 Latin American countries," Economics of Governance, Springer, vol. 25(2), pages 209-231, June.
    23. Luigino Bruni & Paolo Santori, 2022. "The Illusion of Merit and the Demons of Economic Meritocracy: Which are the Legitimate Expectations of the Market?," Journal of Business Ethics, Springer, vol. 176(3), pages 415-427, March.
    24. Corazzini, Luca & Cotton, Christopher S. & Longo, Enrico & Reggiani, Tommaso, 2024. "Coordinated selection of collective action: Wealthy-interest bias and inequality," Journal of Public Economics, Elsevier, vol. 238(C).
    25. Mihoko Shimamoto, 2023. "Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
    26. Chirvi, Malte & Schneider, Cornelius, 2020. "Preferences for wealth taxation: Design, framing and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 260, arqus - Arbeitskreis Quantitative Steuerlehre.

  6. Lockwood, Benjamin B. & Weinzierl, Matthew, 2016. "Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 30-47.
    See citations under working paper version above.
  7. Alexander Gelber & Matthew Weinzierl, 2016. "Optimal Taxation When Children’s Abilities Depend on Parents’ Resources," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(1), pages 11-40, March.

    Cited by:

    1. Koeniger, Winfried & Zanella, Carlo, 2022. "Opportunity and inequality across generations," Journal of Public Economics, Elsevier, vol. 208(C).
    2. Musab Kurnaz & Mehmet Soytas, 2019. "Early Childhood Investment and Income Taxation," 2019 Meeting Papers 290, Society for Economic Dynamics.
    3. Kurnaz, Musab & Soytas, Mehmet A., 2025. "Intergenerational income mobility and income taxation," Journal of Economic Dynamics and Control, Elsevier, vol. 176(C).
    4. Winfried Koeniger & Julien Prat, 2018. "Human Capital and Optimal Redistribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 27, pages 1-26, January.

  8. Lockwood, Benjamin B. & Weinzierl, Matthew, 2015. "De Gustibus non est Taxandum: Heterogeneity in preferences and optimal redistribution," Journal of Public Economics, Elsevier, vol. 124(C), pages 74-80.
    See citations under working paper version above.
  9. Matthew Weinzierl, 2014. "Seesaws and Social Security Benefits Indexing," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 45(2 (Fall)), pages 137-196.
    See citations under working paper version above.
  10. Weinzierl, Matthew, 2014. "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, vol. 118(C), pages 128-142.
    See citations under working paper version above.
  11. Golosov, Mikhail & Troshkin, Maxim & Tsyvinski, Aleh & Weinzierl, Matthew, 2013. "Preference heterogeneity and optimal capital income taxation," Journal of Public Economics, Elsevier, vol. 97(C), pages 160-175.
    See citations under working paper version above.
  12. Matthew Weinzierl, 2011. "The Surprising Power of Age-Dependent Taxes," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 78(4), pages 1490-1518.

    Cited by:

    1. Roger H. Gordon & Wojciech Kopczuk, 2014. "The Choice of the Personal Income Tax Base," NBER Working Papers 20227, National Bureau of Economic Research, Inc.
    2. Dominik Sachs & Sebastian Findeisen, 2016. "Optimal Financial Aid Policies for Students," 2016 Meeting Papers 1421, Society for Economic Dynamics.
    3. Gensowski, Miriam & Gørtz, Mette & Schurer, Stefanie, 2020. "Inequality in Personality over the Life Cycle," IZA Discussion Papers 13378, IZA Network @ LISER.
    4. Matthew C. Weinzierl, 2012. "Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation," NBER Working Papers 18045, National Bureau of Economic Research, Inc.
    5. Siew Ling Yew & Jie Zhang, 2025. "Health externalities to labor productivity and optimal policies with endogenous fertility, labor, and longevity," Journal of Population Economics, Springer;European Society for Population Economics, vol. 38(2), pages 1-42, June.
    6. Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
    7. Dirk Krueger & Alexander Ludwig, 2015. "On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium," NBER Working Papers 21538, National Bureau of Economic Research, Inc.
    8. Golosov, Mikhail & Troshkin, Maxim & Tsyvinski, Aleh & Weinzierl, Matthew, 2013. "Preference heterogeneity and optimal capital income taxation," Journal of Public Economics, Elsevier, vol. 97(C), pages 160-175.
    9. Sebastian Findeisen & Dominik Sachs, 2015. "Redistribution and Insurance with Simple Tax Instruments," CESifo Working Paper Series 5400, CESifo.
    10. Julian Diaz Saavedra, 2013. "Age-dependent Taxation, Retirement Behavior, and Work Hours Over the Life Cycle," ThE Papers 13/09, Department of Economic Theory and Economic History of the University of Granada..
    11. Ferey, Antoine, 2022. "Redistribution and Unemployment Insurance," Rationality and Competition Discussion Paper Series 345, CRC TRR 190 Rationality and Competition.
    12. Jonathan Heathcote & Hitoshi Tsujiyama, 2015. "Optimal Income Taxation: Mirrlees Meets Ramsey," Staff Report 507, Federal Reserve Bank of Minneapolis.
    13. Seim, David & Schoefer, Benjamin & Saez, Emmanuel, 2017. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," CEPR Discussion Papers 12391, Centre for Economic Policy Research.
    14. Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.
    15. Stefanie Stantcheva, 2015. "Optimal Taxation and Human Capital Policies over the Life Cycle," NBER Working Papers 21207, National Bureau of Economic Research, Inc.
    16. Philippe Choné & Guy Laroque, 2018. "On the redistributive power of pensions," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 50(3), pages 519-546, March.
    17. Marios Karabarbounis, 2013. "Heterogeneity in labor supply elasticity and optimal taxation," Working Paper 13-13, Federal Reserve Bank of Richmond.
    18. Ales, Laurence & Maziero, Pricila, 2016. "Non-exclusive dynamic contracts, competition, and the limits of insurance," Journal of Economic Theory, Elsevier, vol. 166(C), pages 362-395.
    19. Carlos Garriga, 2017. "Optimal Fiscal Policy in Overlapping Generations Models," Working Papers 2017-32, Federal Reserve Bank of St. Louis.
    20. Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2017. "Optimal Progressivity with Age-Dependent Taxation," Staff Report 551, Federal Reserve Bank of Minneapolis.
    21. Siew Ling Yew & Jie Zhang, 2023. "Health externalities to productivity and efficient health subsidies," Monash Economics Working Papers 2023-13, Monash University, Department of Economics.
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  13. N. Gregory Mankiw & Matthew Weinzierl, 2011. "An Exploration of Optimal Stabilization Policy," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 42(1 (Spring), pages 209-272.
    See citations under working paper version above.
  14. N. Gregory Mankiw & Matthew Weinzierl, 2010. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 155-176, February.
    See citations under working paper version above.
  15. N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
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  16. Mankiw, N. Gregory & Weinzierl, Matthew, 2006. "Dynamic scoring: A back-of-the-envelope guide," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1415-1433, September.
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Chapters

  1. Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 1-54, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.
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