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 …
PublishedQuarterly Journal of EconomicsOnline 26 Sep 2024Published Jan 2025
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?
PublishedAmerican Economic ReviewOnline 1 Jan 2026Published Jan 2026
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 …
PublishedReview of Economic StudiesOnline 29 Sep 2025Published May 2026
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.