منابع مشابه
Optimal Labor Income Taxation∗
This handbook chapter reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and international background on labor income taxation and means-tested transfers. Second, we present the simple model of optimal linear taxation. Third...
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This paper reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and international background on labor income taxation and means-tested transfers. Second, we present the simple model of optimal linear taxation. Third, we consid...
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ژورنال
عنوان ژورنال: Macroeconomic Dynamics
سال: 2007
ISSN: 1365-1005,1469-8056
DOI: 10.1017/s1365100507060221