Optimum income taxation when earnings are imperfectly correlated with productivity
Probably the most enduring result in the theory of optimum income taxation is that, for a sufficiently thin upper tail to the skill distribution, the marginal tax rate should fall rather than rise with income. This paper shows that this result is highly sensitive to a very strong informational assum...
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| Materyal Türü: | Working paper |
| Baskı/Yayın Bilgisi: |
University of Oxford
2002
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