Borda-optimal taxation of labour income

Abstract I numerically compute Borda-optimal, i.e., optimal based on the Borda count as normative criterion, labour-income tax schedules for United States. do so in context of a Mirrlees-style model with quasilinear preferences and constant elasticity labour supply. Because is defined finitely many alternatives, computations restrict attention to finite subset set continuous, piecewise linear (in baseline analysis) four or fewer pieces.