The Optimal Taxation of Labour Income
A dual framework involving two posttax earning parameters, the net wage rate and notional lump-sum income, leads to a number of novel ideas, including an explicit solution for the variational model originated by Mirrlees; the finding that a basic property of efficient taxation is to place as much as possible of the tax in the form of lump-sum commitment; and indication on theoretically more efficient alternatives to income taxation.
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Volume (Year): 44 (1989)
Issue (Month): 3 ()
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