On the shape of optimal tax schedules

Citations

Cited by:

1. Claudia Keser & David Masclet & Claude Montmarquette, 2020. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany," Public Finance Review, , vol. 48(6), pages 714-750, November.
   • Keser, Claudia & Masclet, David & Montmarquette, Claude, 2019. "Labor supply, taxation and the use of the tax revenues: A real-effort experiment in Canada, France, and Germany," University of Göttingen Working Papers in Economics 377, University of Goettingen, Department of Economics.
   • Claudia Keser & David Masclet & Claude Montmarquette, 2019. "Labor Supply, Taxation and the Use of the Tax Revenues - A Real-Effort Experiment in Canada, France, and Germany," CIRANO Working Papers 2019s-19, CIRANO.
   • C. Keser & David Masclet & C. Montmarquette, 2020. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany," Post-Print hal-03004557, HAL.
2. Roland Iwan Luttens & Erwin Ooghe, 2007. "Is it Fair to ‘Make Work Pay’?," Economica, London School of Economics and Political Science, vol. 74(296), pages 599-626, November.
   • Roland Iwan Luttens & Erwon Ooghe, 2004. "Is it fair to "make work pay"??," Working Papers of Department of Economics, Leuven ces0410, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
   • R. I. Luttens & E. Ooghe, 2005. "Is it fair to “make work pay”?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/283, Ghent University, Faculty of Economics and Business Administration.
3. Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
4. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 503-518, March.
   • Emmanuel Saez, 2002. "Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run," NBER Working Papers 8833, National Bureau of Economic Research, Inc.
5. Petter Osmundsen, 1999. "Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 149-164, May.
   • Osmundsen, P., 1996. "Taxing Internationally Mobile Individuals - A Case of Countervailing Incentives," Papers 8/96, Norwegian School of Economics and Business Administration-.
6. Carlos E. da Costa & Lucas J. Maestri, 2019. "Optimal Mirrleesian taxation in non-competitive labor markets," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 68(4), pages 845-886, November.
   • Costa, Carlos Eugênio da & Maestri, Lucas Jóver, 2015. "Optimal Mirrleesian taxation in non-competitive labor markets," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 775, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
   • Carlos da Costa, 2017. "Optimal Mirrleesian Taxation in Non-competitive Labor Markets," 2017 Meeting Papers 1207, Society for Economic Dynamics.
7. Preston J. Miller, 1983. "Income stability and economic efficiency under alternative tax schemes," Staff Report 86, Federal Reserve Bank of Minneapolis.
8. Florian Scheuer & Joel Slemrod, 2020. "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
   • Florian Scheuer & Joel Slemrod, 2019. "Taxation and the Superrich," CESifo Working Paper Series 7817, CESifo.
   • Scheuer, Florian & Slemrod, Joel, 2019. "Taxation and the Superrich," CEPR Discussion Papers 13962, C.E.P.R. Discussion Papers.
   • Florian Scheuer & Joel Slemrod, 2019. "Taxation and the Superrich," NBER Working Papers 26207, National Bureau of Economic Research, Inc.
   • Florian Scheuer & Joel Slemrod, 2019. "Taxation and the superrich," ECON - Working Papers 337, Department of Economics - University of Zurich.
9. Marcus Berliant & John O. Ledyard, 2014. "Optimal Dynamic Nonlinear Income Taxes with No Commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(2), pages 196-221, April.
   • Marcus Berliant & John Ledyard, 2004. "Optimal Dynamic Nonlinear Income Taxes with No Commitment," Public Economics 0403004, University Library of Munich, Germany, revised 13 Aug 2005.
   • Berliant, Marcus & Ledyard, John, 2011. "Optimal Dynamic Nonlinear Income Taxes with No Commitment," MPRA Paper 31749, University Library of Munich, Germany.
10. Bas Jacobs, 2013. "Optimal redistributive tax and education policies in general equilibrium," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 312-337, April.
    • Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo.
11. Florian Hoffmann & Roman Inderst & Ulf Moslener, 2017. "Taxing Externalities Under Financing Constraints," Economic Journal, Royal Economic Society, vol. 127(606), pages 2478-2503, November.
    • Hoffmann, Florian & Inderst, Roman & Moslener, Ulf, 2013. "Taxing Externalities under Financing Constraints," MPRA Paper 53855, University Library of Munich, Germany.
12. Kaneko, Mamoru, 1982. "The optimal progressive income tax : The existence and the limit tax rates," Mathematical Social Sciences, Elsevier, vol. 3(2), pages 193-221, September.
    • Mamoru Kaneko, 1981. "The Optimal Progressive Income Tax -- The Existence and the Limit Tax Rates," Cowles Foundation Discussion Papers 599, Cowles Foundation for Research in Economics, Yale University.
13. Laurent Simula, 2010. "Optimal nonlinear income tax and nonlinear pricing: optimality conditions and comparative static properties," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 35(2), pages 199-220, July.
    • Simula, Laurent, 2009. "Optimal Nonlinear Income Tax and Nonlinear Pricing: Optimality Conditions and Comparative Static Properties," Working Paper Series, Center for Fiscal Studies 2009:11, Uppsala University, Department of Economics.
14. Berliant, M. & Gouveia, M., 1990. "Incentive Compatible Income Taxation, Individual Revenue Requirements And Welfare," RCER Working Papers 234, University of Rochester - Center for Economic Research (RCER).
    • Berliant, Marcus & Gouveia, Miguel, 2001. "Incentive compatible income taxation, individual revenue requirements and welfare," MPRA Paper 84374, University Library of Munich, Germany.
15. Maciej Dudek & Paweł Dudek & Konrad Walczyk, 2023. "Optimal Labour Income Taxation in Poland: The Case of High-Income Earners," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 41-65.
16. Oztek, Abdullah Selim, 2019. "A Characterization for Marginal Income Tax Schedules," MPRA Paper 103046, University Library of Munich, Germany, revised 02 Dec 2019.
17. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers halshs-03252899, HAL.
18. da Costa, Carlos E. & Pereira, Thiago, 2014. "On the efficiency of equal sacrifice income tax schedules," European Economic Review, Elsevier, vol. 70(C), pages 399-418.
    • 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).
19. 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.
20. Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2013. "Optimal redistributive taxation with both extensive and intensive responses," Journal of Economic Theory, Elsevier, vol. 148(5), pages 1770-1805.
    • Laurence JACQUET & Etienne LEHMANN & Bruno VAN DER LINDEN, 2010. "Optimal Redistributive Taxation with both Extensive and Intensive Responses," LIDAM Discussion Papers IRES 2010033, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    • Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2010. "Optimal Redistributive Taxation with both Extensive and Intensive Responses," Discussion Paper Series in Economics 7/2010, Norwegian School of Economics, Department of Economics.
    • Laurence Jacquet & Etienne Lehmann & Bruno Van Der Linden, 2010. "Optimal Redistributive Taxation with both Extensive and Intensive Responses," Working Papers 2010-15, Center for Research in Economics and Statistics.
    • Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2010. "Optimal Redistributive Taxation with both Extensive and Intensive Responses," CESifo Working Paper Series 3308, CESifo.
    • Jacquet, Laurence & Lehmann, Etienne & Van der Linden, Bruno, 2010. "Optimal Redistributive Taxation with Both Extensive and Intensive Responses," IZA Discussion Papers 4837, Institute of Labor Economics (IZA).
21. Fleurbaey, Marc & Gary-Bobo, Robert J. & Maguain, Denis, 2002. "Education, distributive justice, and adverse selection," Journal of Public Economics, Elsevier, vol. 84(1), pages 113-150, April.
    • M. Fleurbaey & R. J. Gary-Bobo & D. Maguain, 2000. "Education, Distributive Justice, and Adverse Selection," THEMA Working Papers 2000-14, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    • Gary-Bobo, Robert J. & Fleurbaey, Marc & Maguain, Denis, 2002. "Education, Distributive Justice and Adverse Selection," CEPR Discussion Papers 2897, C.E.P.R. Discussion Papers.
22. Konishi, Hideo, 1995. "A Pareto-improving commodity tax reform under a smooth nonlinear income tax," Journal of Public Economics, Elsevier, vol. 56(3), pages 413-446, March.
23. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
24. Fuliang Chen & Tao Xu, 2013. "A comparative study on Welfare results of nonlinear and linear pricing: based on asymmetric duopoly market," Chapters, in: Michael Faure & Xinzhu Zhang (ed.), The Chinese Anti-Monopoly Law, chapter 6, pages 218-232, Edward Elgar Publishing.
25. Cremer, Helmuth & Gahvari, Firouz, 1998. "On Optimal Taxation of Housing," Journal of Urban Economics, Elsevier, vol. 43(3), pages 315-335, May.
    • Gahvari, Firouz, 1984. "The Optimal Taxation of Housing," Public Finance = Finances publiques, , vol. 39(2), pages 213-225.
    • Cremer, H. & Gahvari, F., 1996. "On Optimal Taxation of Housing," Papers 96.417, Toulouse - GREMAQ.
26. Marc Fleurbaey & François Maniquet, 2006. "Fair Income Tax," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 73(1), pages 55-83.
    • Marc Fleurbaey & Francois Maniquet, 2002. "Fair Income Tax," Economics Working Papers 0021, Institute for Advanced Study, School of Social Science.
    • FLEURBAEY, Marc & MANIQUET, François, 2006. "Fair income tax," LIDAM Reprints CORE 1845, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Marc Fleurbaey & François Maniquet, 2006. "Fair income tax," Post-Print hal-00246842, HAL.
27. Albert Jan Hummel, 2021. "Unemployment and Tax Design," CESifo Working Paper Series 9177, CESifo.
28. LUTTENS, Roland Iwan & OOGHE, Erwin, 2006. "Is it fair to ‘make work pay’ ?," LIDAM Discussion Papers CORE 2006026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
29. Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
30. Laurence JACQUET & Etienne LEHMANN & Bruno VAN DER LINDEN, 2012. "Signing distortions in optimal tax and other adverse selection problems with random participation," LIDAM Discussion Papers IRES 2012003, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    • Laurence Jacquet & Etienne Lehmann & Bruno Van der Linden, 2012. "Signing Distortions in Optimal Tax and other Adverse Selection Problems with Random Participation," CESifo Working Paper Series 3766, CESifo.
31. Marcus Berliant & Pierre C. Boyer, 2024. "Politics and income taxes: Progress and progressivity," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 26(4), August.
    • Marcus Berliant & Pierre C. Boyer, 2022. "Politics and Income Taxes: Progress and Progressivity," CESifo Working Paper Series 10041, CESifo.
    • Berliant, Marcus & Boyer, Pierre, 2024. "Politics and income taxes: progress and progressivity," MPRA Paper 120864, University Library of Munich, Germany.
    • Berliant, Marcus & Boyer, Pierre, 2023. "Politics and income taxes: progress and progressivity," MPRA Paper 118099, University Library of Munich, Germany.
    • Berliant, Marcus & Boyer, Pierre, 2022. "Politics and income taxes: progress and progressivity," MPRA Paper 114959, University Library of Munich, Germany.
32. Kanbur, Ravi & Keen, Michael & Tuomala, Matti, 1994. "Optimal non-linear income taxation for the alleviation of income-poverty," European Economic Review, Elsevier, vol. 38(8), pages 1613-1632, October.
    • Kanbur, R. & Keen, M. & Tuomala, M., 1990. "Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty," The Warwick Economics Research Paper Series (TWERPS) 368, University of Warwick, Department of Economics.
    • Ravi Kanbur & Michael Keen & Matti Tuomala, 1990. "Optimal Non-Linear Income Taxation for the Alleviation of Income Poverty," Working Paper 799, Economics Department, Queen's University.
    • Kanbur, Ravi & Keen, Michael, 1990. "Optimal Non-Linear Income Taxation For The Alleviation Of Income Poverty," Economic Research Papers 268488, University of Warwick - Department of Economics.
    • Kanbur, Ravi & Keen, Michael & Toumala, Matti, 1991. "Optimal non-linear income taxation for the alleviation of income poverty," Policy Research Working Paper Series 616, The World Bank.
33. Udo Ebert & Patrick Moyes, 2003. "Proportional Income Taxation and Effective Progressivity," IDEP Working Papers 0309, Institut d'economie publique (IDEP), Marseille, France.
    • Udo Ebert & Patrick Moyes, 2003. "Proportional income taxation and effective progressivity," Post-Print hal-00160174, HAL.
34. Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1138-1183, November.
    • Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1138-1183, November.
35. Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Taxation: Merging Micro and Macro Approaches," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43, pages 147-174, August.
    • 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.
36. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "The Optimal Income Taxation of Couples," Econometrica, Econometric Society, vol. 77(2), pages 537-560, March.
    • Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2006. "The Optimal Income Taxation of Couples," NBER Working Papers 12685, National Bureau of Economic Research, Inc.
    • Saez, Emmanuel & Kreiner, Claus Thustrup & Kleven, Henrik, 2006. "The Optimal Income Taxation of Couples," CEPR Discussion Papers 5978, C.E.P.R. Discussion Papers.
37. Berliant, M. & Gouveia, M., 1991. "On Political Economy of Income Taxation," RCER Working Papers 288, University of Rochester - Center for Economic Research (RCER).
    • Berliant, Marcus & Gouveia, Miguel, 2021. "On the political economy of income taxation," MPRA Paper 106138, University Library of Munich, Germany.
    • Berliant, Marcus & Gouveia, Miguel, 2020. "On the political economy of income taxation," MPRA Paper 100803, University Library of Munich, Germany.
    • Berliant, Marcus & Gouveia, Miguel, 2018. "On the political economy of income taxation," MPRA Paper 90488, University Library of Munich, Germany.
    • Berliant, Marcus & Gouveia, Miguel, 2018. "On the Political Economy of Income Taxation," MPRA Paper 84437, University Library of Munich, Germany.
    • Berliant, Marcus & Gouveia, Miguel, 2019. "On the political economy of income taxation," MPRA Paper 92528, University Library of Munich, Germany.
38. Hellwig, Martin F., 2007. "A contribution to the theory of optimal utilitarian income taxation," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1449-1477, August.
    • Martin Hellwig, 2005. "A Contribution to the Theory of Optimal Utilitarian Income Taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2005_23, Max Planck Institute for Research on Collective Goods.
    • Martin Hellwig, 2007. "A Contribution to the Theory of Optimal Utilitarian Income Taxation," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2007_2, Max Planck Institute for Research on Collective Goods.
39. Ruud A. De Mooij & Bas Jacobs & Kees Folmer, 2007. "Analyzing a Flat Income Tax in the Netherlands," CESifo Working Paper Series 1890, CESifo.
    • Bas Jacobs & Ruud A. de Mooij & Kees Folmer, 2007. "Analyzing a Flat Income Tax in the Netherlands," Tinbergen Institute Discussion Papers 07-029/3, Tinbergen Institute.
40. Claude Montmarquette & David Masclet, 2008. "Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail : une étude comparative des systèmes d'imposition," Économie et Prévision, Programme National Persée, vol. 182(1), pages 47-59.
    • David Masclet & Claude Montmarquette, 2008. "Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail : une étude comparative des systèmes d'imposition," Economie & Prévision, La Documentation Française, vol. 0(1), pages 47-59.
    • David Masclet & Claude Montmarquette, 2007. "Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail : Une étude comparative des systèmes d'imposition," CIRANO Working Papers 2007s-15, CIRANO.
    • David Masclet & Claude Montmarquette, 2008. "Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail : une étude comparative des systèmes d'imposition," Post-Print halshs-00294694, HAL.
41. Lehmann, Etienne & Parmentier, Alexis & Van Der Linden, Bruno, 2011. "Optimal income taxation with endogenous participation and search unemployment," Journal of Public Economics, Elsevier, vol. 95(11), pages 1523-1537.
    • Etienne, LEHMANN & Alexis, PARMENTIER & Bruno, VAN DER LINDEN, 2008. "Optimal income taxation with endogenous participation and search unemployment," Discussion Papers (ECON - Département des Sciences Economiques) 2008036, Université catholique de Louvain, Département des Sciences Economiques.
    • Etienne Lehmann & Alexis Parmentier & Bruno van Der Linden, 2011. "Optimal income taxation with endogenous participation and search unemployment," Post-Print hal-02877975, HAL.
    • Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2008. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," Documents de recherche 08-16, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    • Etienne Lehmann & Alexis Parmentier & Bruno van der Linden, 2008. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," IDEP Working Papers 0805, Institut d'economie publique (IDEP), Marseille, France, revised 15 Sep 2008.
    • Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno, 2008. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," IZA Discussion Papers 3804, Institute of Labor Economics (IZA).
    • Etienne LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN, 2009. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," Working Papers 2009-01, Center for Research in Economics and Statistics.
    • Etienne Lehmann & Alexis Parmentier & Bruno Van der Linden, 2011. "Optimal Income Taxation with Endogenous Participation and Search Unemployment," CESifo Working Paper Series 3324, CESifo.
    • Etienne Lehmann & Alexis Parmentier & Bruno Vanderlinden, 2011. "Optimal income taxation with endogenous participation and search unemployment," Post-Print hal-01248156, HAL.
42. Homburg Stefan & Lohse Tim, 2005. "Optimal Taxes and Transfers under Partial Information," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 225(6), pages 622-629, December.
    • Homburg, Stefan & Lohse, Tim, 2004. "Optimal Tax-Transfer-Schemes under Partial Information," Hannover Economic Papers (HEP) dp-298, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
43. Albert Jan Hummel, 2021. "Unemployment and tax design," Tinbergen Institute Discussion Papers 21-061/VI, Tinbergen Institute.
44. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
45. Paul Eckerstorfer, 2014. "Relative Consumption Concerns and the Optimal Tax Mix," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(6), pages 936-958, December.
    • Paul Eckerstorfer, 2011. "Relative Consumption Concerns and the Optimal Tax Mix," NRN working papers 2011-12, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
    • Paul Eckerstorfer, 2011. "Relative Consumption Concerns and the Optimal Tax Mix," Economics working papers 2011-14, Department of Economics, Johannes Kepler University Linz, Austria.
46. Laurence Jacquet & Etienne lehmann & Bruno Van Der Linden, 2012. "Signing distortions in optimal tax or other adverse selection models with random participation," THEMA Working Papers 2012-27, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
47. Antoine d'Autume, 2001. "L'imposition optimale du revenu : une application au cas français," Revue Française d'Économie, Programme National Persée, vol. 15(3), pages 3-63.
    • d'Autume, A., 2000. "L'imposition optimale du revenu : une application au cas francais," Papiers d'Economie Mathématique et Applications 2000.104, Université Panthéon-Sorbonne (Paris 1).
    • Antoine d'Autume, 2001. "L'imposition optimale du revenu : une application au cas français," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00202029, HAL.
48. 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.
49. Craig Brett & John A. Weymark, 2019. "Optimal nonlinear taxation of income and savings without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(1), pages 5-43, February.
    • Craig Brett & John Weymark, 2008. "Optimal Nonlinear Taxation of Income and Savings without Commitment," Vanderbilt University Department of Economics Working Papers 0805, Vanderbilt University Department of Economics.
    • Craig Brett & John A Weymark, 2016. "Optimal Nonlinear Taxation of Income and Savings Without Commitment," Vanderbilt University Department of Economics Working Papers 16-00010, Vanderbilt University Department of Economics.
50. Vassili N. Kolokoltsov & Egor M. Dranov & Denis E. Piskun, 2024. "A new approach to the theory of optimal income tax," Papers 2408.14476, arXiv.org.
51. Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers Main hal-00972940, HAL.
    • Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," Working Papers hal-00972940, HAL.
52. Hsu, Minchung & Yang, C.C., 2013. "Optimal linear and two-bracket income taxes with idiosyncratic earnings risk," Journal of Public Economics, Elsevier, vol. 105(C), pages 58-71.
53. Bilancini, Ennio & Boncinelli, Leonardo, 2019. "Wage inequality, labor income taxes, and the notion of social status," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-35.
    • Bilancini, Ennio & Boncinelli, Leonardo, 2018. "Wage inequality, labor income taxes, and the notion of social status," Economics Discussion Papers 2018-41, Kiel Institute for the World Economy (IfW Kiel).
54. François Bourguignon & Amedeo Spadaro, 2012. "Tax–benefit revealed social preferences," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 10(1), pages 75-108, March.
    • François Bourguignon & Amadéo Spadaro, 2005. "Tax-benefit revealed social preferences," Working Papers halshs-00590779, HAL.
    • Bourguignon, François & Spadaro, Amedeo, 2008. "Tax-benefit revealed social preferences," EUROMOD Working Papers EM9/08, EUROMOD at the Institute for Social and Economic Research.
    • François Bourguignon & Amadéo Spadaro, 2012. "Tax-benefit revealed social preferences," PSE-Ecole d'économie de Paris (Postprint) halshs-00754607, HAL.
    • François Bourguignon & Amadéo Spadaro, 2005. "Tax-benefit revealed social preferences," PSE Working Papers halshs-00590779, HAL.
    • François Bourguignon & Amadéo Spadaro, 2008. "Tax-benefit revealed social preferences," Working Papers halshs-00586292, HAL.
    • François Bourguignon & Amadéo Spadaro, 2012. "Tax-benefit revealed social preferences," Post-Print halshs-00754607, HAL.
    • François Bourguignon & Amadéo Spadaro, 2008. "Tax-benefit revealed social preferences," PSE Working Papers halshs-00586292, HAL.
55. Gordon, Roger H. & Cullen, Julie Berry, 2012. "Income redistribution in a Federal system of governments," Journal of Public Economics, Elsevier, vol. 96(11), pages 1100-1109.
    • Roger H. Gordon & Julie Berry Cullen, 2010. "Income Redistribution in a Federal System of Governments," NBER Chapters, in: Fiscal Federalism, pages 1100-1109, National Bureau of Economic Research, Inc.
56. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers hal-02876987, HAL.
57. Brett, Craig & Weymark, John A., 2003. "Financing education using optimal redistributive taxation," Journal of Public Economics, Elsevier, vol. 87(11), pages 2549-2569, October.
    • Craig Brett & John A. Weymark, 2000. "Financing Education Using Optimal Redistributive Taxation," Vanderbilt University Department of Economics Working Papers 0038, Vanderbilt University Department of Economics, revised May 2001.
58. Simula, Laurent & Trannoy, Alain, 2010. "Optimal income tax under the threat of migration by top-income earners," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 163-173, February.
    • Alain Trannoy, Laurent Simula and, 2009. "Optimal Income Tax under the Threat of Migration by Top-Income Earners," Working Paper Series, Center for Fiscal Studies 2009:8, Uppsala University, Department of Economics.
59. Kemper Moreland, 2004. "The rise or fall of graduated income tax rates," Applied Economics Letters, Taylor & Francis Journals, vol. 11(4), pages 227-229.
60. Berliant, Marcus & Gouveia, Miguel, 2022. "On the Political Economy of Nonlinear Income Taxation," MPRA Paper 113140, University Library of Munich, Germany.
    • Berliant, Marcus & Gouveia, Miguel, 2024. "On the political economy of nonlinear income taxation," MPRA Paper 121260, University Library of Munich, Germany.
61. Bas Jacobs & A. Bovenberg, 2010. "Human capital and optimal positive taxation of capital income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 451-478, October.
    • Bovenberg, Lans & Jacobs, Bas, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," CEPR Discussion Papers 5047, C.E.P.R. Discussion Papers.
    • Bas Jacobs & A. Lans Bovenberg, 2005. "Human Capital and Optimal Positive Taxation of Capital Income," Tinbergen Institute Discussion Papers 05-035/3, Tinbergen Institute.
62. Philippe Chone & Guy Laroque, 2010. "Negative Marginal Tax Rates and Heterogeneity," American Economic Review, American Economic Association, vol. 100(5), pages 2532-2547, December.
    • Phillippe Choné & Guy Laroque, 2009. "Negative marginal tax rates and heterogeneity," IFS Working Papers W09/12, Institute for Fiscal Studies.
63. Wane, Waly, 2001. "The optimal income tax when poverty is a public 'bad'," Journal of Public Economics, Elsevier, vol. 82(2), pages 271-299, November.
    • Wane, Waly, 2000. "The optimal income tax when poverty is a public"bad"," Policy Research Working Paper Series 2270, The World Bank.
64. Gick, Wolfgang, 2015. "A Theory of Delegated Contracting," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113069, Verein für Socialpolitik / German Economic Association.
    • Gick, Wolfgang, 2016. "A Theory of Delegated Contracting," Working Paper Series 1136, Research Institute of Industrial Economics.
65. Jonathan Heathcote & Hitoshi Tsujiyama, 2021. "Optimal Income Taxation: Mirrlees Meets Ramsey," Journal of Political Economy, University of Chicago Press, vol. 129(11), pages 3141-3184.
    • Hitoshi Tsujiyama & Jonathan Heathcote, 2014. "Optimal Income Taxation: Mirrlees Meets Ramsey," 2014 Meeting Papers 260, Society for Economic Dynamics.
    • Jonathan Heathcote & Hitoshi Tsujiyama, 2015. "Optimal Income Taxation: Mirrlees Meets Ramsey," Staff Report 507, Federal Reserve Bank of Minneapolis.
    • Heathcote, Jonathan & Tsujiyama, Hitoshi, 2015. "Optimal Income Taxation: Mirrlees Meets Ramsey," CEPR Discussion Papers 10380, C.E.P.R. Discussion Papers.
66. Sören Blomquist & Vidar Christiansen, 2008. "Taxation and Heterogeneous Preferences," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 218-244, June.
    • Sören Blomquist & Vidar Christiansen, 2004. "Taxation and Heterogeneous Preferences," CESifo Working Paper Series 1244, CESifo.
    • Blomquist, Sören & Christiansen, Vidar, 2004. "Taxation and Heterogeneous Preferences," Working Paper Series 2004:9, Uppsala University, Department of Economics.
67. Slemrod, Joel & Yitzhaki, Shlomo & Mayshar, Joram & Lundholm, Michael, 1994. "The optimal two-bracket linear income tax," Journal of Public Economics, Elsevier, vol. 53(2), pages 269-290, February.
    • Joel Slemrod & Shlomo Yitzhaki & Joram Mayshar, 1991. "The Optimal Two-Bracket Linear Income Tax," NBER Working Papers 3847, National Bureau of Economic Research, Inc.
68. Louis Kaplow, 2007. "Optimal income transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 295-325, June.
    • Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc.
69. Bas Jacobs, 2010. "The Marginal Cost of Public Funds is One," CESifo Working Paper Series 3250, CESifo.
    • Jacobs, Bas, 2011. "The Marginal Cost of Public Funds is One," Working Paper Series, Center for Fiscal Studies 2011:7, Uppsala University, Department of Economics.
70. Bas Jacobs & A. Lans Bovenberg, 2011. "Optimal Taxation of Human Capital and the Earnings Function," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 957-971, December.
    • Bas Jacobs & Lans Bovenberg, 2008. "Optimal Taxation of Human Capital and the Earnings Function," CESifo Working Paper Series 2250, CESifo.
71. François Bourguignon, 2001. "Revenu minimum et redistribution optimale des revenus : fondements théoriques," Économie et Statistique, Programme National Persée, vol. 346(1), pages 187-204.
72. Emmanuel Saez, 2001. "Using Elasticities to Derive Optimal Income Tax Rates," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 68(1), pages 205-229.
    • Emmanuel Saez, 2000. "Using Elasticities to Derive Optimal Income Tax Rates," NBER Working Papers 7628, National Bureau of Economic Research, Inc.
73. Momi Dahan & Michel Strawczynski, 1997. "The Optimal Non-­Linear Income Tax," Bank of Israel Working Papers 1997.02, Bank of Israel.
74. Philippe De Donder & Jean Hindriks, 1998. "The political economy of targeting," Public Choice, Springer, vol. 95(1), pages 177-200, April.
    • De Donder, Philippe & Hindriks, Jean, 1998. "The Political Economy of Targeting," Public Choice, Springer, vol. 95(1-2), pages 177-200, April.
75. Stiglitz, Joseph E., 2018. "Pareto efficient taxation and expenditures: Pre- and re-distribution," Journal of Public Economics, Elsevier, vol. 162(C), pages 101-119.
    • Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
76. Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labour supply," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 913-939, August.
77. Hellwig, Martin, 2004. "Optimal income taxation, public-goods provision and public-sector pricing : a contribution to the foundations of public economics," Papers 04-42, Sonderforschungsbreich 504.
    • Martin Hellwig, 2004. "Optimal Income Taxation, Public-Goods Provision and Public-Sector Pricing: A Contribution to the Foundations of Public Economics," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2004_14, Max Planck Institute for Research on Collective Goods.
78. Martin Fochmann & Joachim Weimann & Kay Blaufus & Jochen Hundsdoerfer & Dirk Kiesewetter, 2010. "Grosswage illusion in a real effort experiment," FEMM Working Papers 100009, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
79. Sillamaa, M. A., 1999. "How work effort responds to wage taxation: An experimental test of a zero top marginal tax rate," Journal of Public Economics, Elsevier, vol. 73(1), pages 125-134, July.
80. Boone, Jan & Bovenberg, Lans, 2004. "The optimal taxation of unskilled labor with job search and social assistance," Journal of Public Economics, Elsevier, vol. 88(11), pages 2227-2258, September.
    • Boone, J. & Bovenberg, A.L., 2002. "The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance," Discussion Paper 2002-57, Tilburg University, Center for Economic Research.
    • Boone, J. & Bovenberg, A.L., 2004. "The optimal taxation of unskilled labor with job search and social assistance," Other publications TiSEM 23eaec1d-2ceb-483e-98a9-e, Tilburg University, School of Economics and Management.
    • Jan Boone & Lans Bovenberg, 2003. "The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance," NBER Working Papers 9785, National Bureau of Economic Research, Inc.
    • Bovenberg, Lans & Boone, Jan, 2002. "The Optimal Taxation of Unskilled Labour with Job Search and Social Assistance," CEPR Discussion Papers 3446, C.E.P.R. Discussion Papers.
81. Ruud de Mooij, 2007. "Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off," CPB Discussion Paper 88, CPB Netherlands Bureau for Economic Policy Analysis.
82. Lee, Hyunok & Chambers, Robert G., 1989. "Optimal Farm Credit Policy Under Asymmetric Information," Working Papers 197624, University of Maryland, Department of Agricultural and Resource Economics.
83. Saez, Emmanuel, 2002. "The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes," Journal of Public Economics, Elsevier, vol. 83(2), pages 217-230, February.
    • Emmanuel Saez, 2000. "The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes," NBER Working Papers 8029, National Bureau of Economic Research, Inc.
84. Peter Ericson & Lennart Flood, 2012. "A Microsimulation Approach to an Optimal Swedish Income Tax," International Journal of Microsimulation, International Microsimulation Association, vol. 2(5), pages 2-21.
    • Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," IZA Discussion Papers 4379, Institute of Labor Economics (IZA).
    • Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," Working Papers in Economics 375, University of Gothenburg, Department of Economics.
85. Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," Working Papers halshs-03495989, HAL.
    • Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.
86. Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
87. Choné, Philippe & Laroque, Guy, 2011. "Optimal taxation in the extensive model," Journal of Economic Theory, Elsevier, vol. 146(2), pages 425-453, March.
    • Phillippe Choné & Guy Laroque, 2008. "Optimal taxation in the extensive model," IFS Working Papers W08/08, Institute for Fiscal Studies.
88. P. Hare & D. Ulph, 1981. "Imperfect capital markets and the public provision of education," Public Choice, Springer, vol. 36(3), pages 481-507, January.
89. Sámano Daniel, 2009. "Explaining Taxes at the Upper Tail of the Income Distribution: The Role of Utility Interdependence," Working Papers 2009-16, Banco de México.
    • Samano, Daniel, 2009. "Explaining Taxes at the Upper Tail of the Income Distribution: The Role of Utility Interdependence," MPRA Paper 19112, University Library of Munich, Germany.
90. Albert Jan Hummel, 2021. "Monopsony power, income taxation and welfare," Tinbergen Institute Discussion Papers 21-051/VI, Tinbergen Institute.
91. Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
92. Lawson, Nicholas, 2019. "Taxing the job creators: Efficient taxation with bargaining in hierarchical firms," Labour Economics, Elsevier, vol. 56(C), pages 1-25.
    • Nicholas Lawson, 2019. "Taxing the job creators: Efficient taxation with bargaining in hierarchical firms," Post-Print hal-02510497, HAL.
93. Jacobs, Bas & Boadway, Robin, 2014. "Optimal linear commodity taxation under optimal non-linear income taxation," Journal of Public Economics, Elsevier, vol. 117(C), pages 201-210.
    • Bas Jacobs & Robin Boadway, 2013. "Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation," CESifo Working Paper Series 4142, CESifo.
94. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers halshs-03252899, HAL.
95. B. Caillaud & R. Guesnerie & P. Rey & J. Tirole, 1988. "Government Intervention in Production and Incentives Theory: A Review of Recent Contributions," RAND Journal of Economics, The RAND Corporation, vol. 19(1), pages 1-26, Spring.
    • Bernard Caillaud & Patrick Rey & Roger Guesnerie & Jean Tirole, 1987. "Government Intervention in Production and Incentives Theory: A Review of Recent Contributions," Working papers 472, Massachusetts Institute of Technology (MIT), Department of Economics.
96. Ruud Mooij, 2008. "Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(1), pages 87-103, February.
97. Moresi, Serge, 1998. "Optimal taxation and firm formation:: A model of asymmetric information," European Economic Review, Elsevier, vol. 42(8), pages 1525-1551, September.
98. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(2), pages 123-151, May.
99. Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov, 2012. "International Tax Competition: Zero Tax Rate at the Top Re-established," CESifo Working Paper Series 3820, CESifo.
100. Ruiz del Portal, X., 2010. "On the qualitative properties of the optimal income tax," Mathematical Social Sciences, Elsevier, vol. 59(3), pages 288-298, May.
101. Rothschild, Casey, 2019. "Screening with convex menus and optimal flow taxation," Journal of Public Economics, Elsevier, vol. 178(C).
102. Jacobs, Bas & de Mooij, Ruud A., 2015. "Pigou meets Mirrlees: On the irrelevance of tax distortions for the second-best Pigouvian tax," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 90-108.
     • Bas Jacobs & Ruud A. De Mooij, 2011. "Pigou Meets Mirrlees: On the Irrelevance of Tax Distortions for the Second-Best Pigouvian Tax," CESifo Working Paper Series 3342, CESifo.
103. Oztek, Abdullah Selim, 2013. "Externalities and Optimal Taxation: A Progressive Tax Case," MPRA Paper 104847, University Library of Munich, Germany, revised Sep 2013.
104. Carbonell-Nicolau, Oriol & Klor, Esteban F., 2003. "Representative democracy and marginal rate progressive income taxation," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2339-2366, September.
     • Carbonell-Nicolau, Oriol & Klor, Esteban F., 2003. "Representative democracy and marginal rate progressive income taxation," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1137-1164, May.
105. Kopczuk, Wojciech, 2001. "Redistribution when avoidance behavior is heterogeneous," Journal of Public Economics, Elsevier, vol. 81(1), pages 51-71, July.
106. Sushama Murty, 2019. "Some results from the theory of optimal taxation and their relevance for increasing the progressiveness of Indian tax structure," Indian Economic Review, Springer, vol. 54(1), pages 19-50, June.
     • Sushama Murty, "undated". "Some results from the theory of optimal taxation and their relevance for increasing progressiveness of Indian tax structure," Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi Discussion Papers 19-03, Centre for International Trade and Development, Jawaharlal Nehru University, New Delhi, India.
107. Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers hal-00972940, HAL.
108. Laurence Jacquet & Robin Boadway, Craig Brett, 2015. "Optimal Nonlinear Income Taxes with Compensation," THEMA Working Papers 2015-15, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
109. Hellwig, Martin F., 2005. "A utilitarian approach to the provision and pricing of excludable public goods," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 1981-2003, December.
     • Hellwig, Martin, 2003. "A Utilitarian Approach to the Provision and Pricing of Excludable Public Goods," Sonderforschungsbereich 504 Publications 03-36, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
     • Hellwig, Martin, 2003. "A utilitarian approach to the provision and pricing of excludable public goods," Papers 03-36, Sonderforschungsbreich 504.
110. Boadway, Robin & Jacquet, Laurence, 2008. "Optimal marginal and average income taxation under maximin," Journal of Economic Theory, Elsevier, vol. 143(1), pages 425-441, November.
     • Robin, BOADWAY & Laurence, JACQUET, 2006. "Optimal Marginal and Average Income Taxation under Maxi-min," Discussion Papers (ECON - Département des Sciences Economiques) 2006020, Université catholique de Louvain, Département des Sciences Economiques.
     • Robin Boadway & Laurence Jacquet, 2006. "Optimal Marginal And Average Income Taxation Under Maxi-min," Working Paper 1073, Economics Department, Queen's University.
111. Chengjian Li & Jinlu Li & Shuanglin Lin, 2015. "Optimal Income Tax for China," Pacific Economic Review, Wiley Blackwell, vol. 20(2), pages 243-267, May.
112. Slavík, Ctirad & Yazici, Hakki, 2014. "Machines, buildings, and optimal dynamic taxes," Journal of Monetary Economics, Elsevier, vol. 66(C), pages 47-61.
     • Hakki Yazici & Ctirad Slavik, 2013. "Machines, Buildings, and Optimal Dynamic Taxes," 2013 Meeting Papers 766, Society for Economic Dynamics.
113. repec:spo:wpecon:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
114. Robin Boadway & Motohiro Sato, 2015. "Optimal Income Taxation with Risky Earnings: A Synthesis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 773-801, December.
115. Bergstrom, Katy & Dodds, William, 2021. "Optimal taxation with multiple dimensions of heterogeneity," Journal of Public Economics, Elsevier, vol. 200(C).
     • Bergstrom,Katy Ann & Dodds,William, 2021. "Optimal Taxation with Multiple Dimensions of Heterogeneity," Policy Research Working Paper Series 9572, The World Bank.
116. X. Ruiz del Portal, 2011. "Agency problems with non-smooth decision profiles: the case of monopoly under product quality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 2(1), pages 121-137, March.
117. Boone, J. & Bovenberg, A.L., 2002. "The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance," Other publications TiSEM b9750cea-4658-411f-be03-7, Tilburg University, School of Economics and Management.
118. repec:hal:spmain:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
119. Blumkin, Tomer & Margalioth, Yoram & Sadka, Efraim, 2010. "Taxing Children: The Re-distributive Role of Child Benefits - Revisited," Foerder Institute for Economic Research Working Papers 275758, Tel-Aviv University > Foerder Institute for Economic Research.
120. Alberto Alesina & Philippe Weil, 1992. "Menus of Linear Income Tax Schedules," NBER Working Papers 3968, National Bureau of Economic Research, Inc.
121. Berliant, Marcus & Kung, Fan-chin, 2010. "Can information asymmetry cause stratification?," Regional Science and Urban Economics, Elsevier, vol. 40(4), pages 196-209, July.
     • Berliant, Marcus & Kung, Fan-chin, 2010. "Can Information Asymmetry Cause Stratification?," MPRA Paper 21395, University Library of Munich, Germany.
122. Homburg, Stefan, 2002. "Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?," Hannover Economic Papers (HEP) dp-255, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
123. Georges Casamatta, 2021. "Optimal income taxation with tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 534-550, June.
124. Ireland, N. J., 2001. "Optimal income tax in the presence of status effects," Journal of Public Economics, Elsevier, vol. 81(2), pages 193-212, August.
125. Boone, J. & Bovenberg, A.L., 2002. "The Optimal Taxation of UnskilIed Labor with Job Search and Social Assistance," Other publications TiSEM afedd76f-3904-469d-aa36-7, Tilburg University, School of Economics and Management.
126. Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov, 2015. "International tax competition: zero tax rate at the top re-established," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 760-776, October.
127. Cremer, Helmuth & Gahvari, Firouz, 1996. "Tax evasion and the optimum general income tax," Journal of Public Economics, Elsevier, vol. 60(2), pages 235-249, May.
128. Craig Brett & John A. Weymark, 2005. "Optimal Nonlinear Taxation of Income and Savings in a Two Class Economy," Vanderbilt University Department of Economics Working Papers 0525, Vanderbilt University Department of Economics.
129. Christelle Viauroux & Barnali Gupta, 2009. "Is Tax sharing Optimal? An Analysis in a Principal-Agent Framework," UMBC Economics Department Working Papers 09-105, UMBC Department of Economics.
130. Philippe Choné & Guy Laroque, 2006. "Should Low Skilled Work be Subsidized ?," Working Papers 2006-08, Center for Research in Economics and Statistics.
131. Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: Consequences for tax design," Journal of Public Economics, Elsevier, vol. 235(C).
132. Uwe Thuemmel, 2018. "Optimal Taxation of Robots," CESifo Working Paper Series 7317, CESifo.
133. Direr, A., 2010. "The taxation of life annuities under adverse selection," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 50-58, February.
134. Brett, Craig & Weymark, John A., 2017. "Voting over selfishly optimal nonlinear income tax schedules," Games and Economic Behavior, Elsevier, vol. 101(C), pages 172-188.
135. Tomer Blumkin & Yoram Margalioth & Efraim Sadka, 2010. "Taxing Children: The Re-distributive Role of Child Benefits - Revisited," CESifo Working Paper Series 2970, CESifo.
136. Blinder, Alan S & Rosen, Harvey S, 1985. "Notches," American Economic Review, American Economic Association, vol. 75(4), pages 736-747, September.
     • Alan S. Blinder & Harvey S. Rosen, 1984. "Notches," NBER Working Papers 1416, National Bureau of Economic Research, Inc.
137. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
138. Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers wp_028, Adolfo Ibáñez University, School of Government.
139. da Costa, Carlos E. & Maestri, Lucas J. & Santos, Marcelo R., 2022. "Redistribution with labor market frictions," Journal of Economic Theory, Elsevier, vol. 201(C).
140. Bonatti, Alessandro, 2011. "Brand-specific tastes for quality," International Journal of Industrial Organization, Elsevier, vol. 29(5), pages 562-575, September.
141. Albert Jan Hummel, 2021. "Monopsony Power, Income Taxation and Welfare," CESifo Working Paper Series 9128, CESifo.
142. Li, Jinlu & Lin, Shuanglin, 2016. "Optimal income taxation with discrete skill distribution," Mathematical Social Sciences, Elsevier, vol. 83(C), pages 58-70.
143. Craig Brett, 2007. "Optimal nonlinear taxes for families," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 225-261, June.
144. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," World Inequality Lab Working Papers hal-02876987, HAL.
145. Hummel, Albert Jan, 2023. "Tax curvature," Journal of Public Economics, Elsevier, vol. 224(C).
146. Spencer Bastani & Sören Blomquist & Luca Micheletto, 2017. "Heterogeneity in Needs and Negative Marginal Tax Rates," CESifo Working Paper Series 6708, CESifo.
147. Boadway, Robin, 1999. "Le rôle de la théorie de l’optimum du second rang en économie publique," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 29-65, mars-juin.
148. Amedeo Spadaro, 2002. "Redistribución e incentivos a la oferta de trabajo: Desarrollos recientes de la teoría de la imposición óptima sobre la renta," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 147-173, march.
149. repec:spo:wpmain:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
150. repec:hal:wpspec:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
151. X. Ruiz del Portal, 2012. "Conditions for incentive compatibility in models with multidimensional allocation functions and one-dimensional types," Review of Economic Design, Springer;Society for Economic Design, vol. 16(4), pages 311-321, December.
152. 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.
153. Berthold, Norbert & Thode, Eric, 2000. "Umverteilung in der Mittelschicht: notwendiges Übel im Kampf gegen Armut?," Discussion Paper Series 34, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
154. Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
155. Berliant, Marcus & Gouveia, Miguel, 2025. "On the political economy of nonlinear income taxation," MPRA Paper 123368, University Library of Munich, Germany.
156. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, vol. 81(1), pages 83-98, July.
157. Jean-Francois Wen, "undated". "A Complete Example of an Optimal Two-Bracket Income Tax," Working Papers 2014-42, Department of Economics, University of Calgary, revised 07 Mar 2014.
158. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers hal-02876987, HAL.
159. Ruiz del Portal, X., 2008. "Is the optimal income tax regressive?," Economics Letters, Elsevier, vol. 100(3), pages 402-404, September.