H24

John Sturm Becko · André Sztutman

Can income tax schedules be justified as utilitarian-optimal without adopting extreme normative assumptions about how household welfare should be measured? The paper proposes a welfare criterion …

Hadi Elzayn · Evelyn Smith · Thomas Hertz · Cameron Guage · Arun Ramesh · Robin Fisher · Daniel E Ho · Jacob Goldin

Do Black taxpayers face higher IRS audit rates than non-Black taxpayers, despite race-blind audit selection? And if so, why — and what would mitigation look like?

Jan Eeckhout · Chunyang Fu · Wenjian Li · Xi Weng

This paper asks whether and how optimal income taxation should change when firms have market power. The question is motivated by the documented rise in economy-wide markups since 1980, which has …

Julien Albertini · Arthur Poirier · Anthony Terriau

This paper studies the effect of the Earned Income Tax Credit (EITC) on educational attainment and labor market trajectories through two complementary approaches. Using policy discontinuities at U.S.