Social Versus Individual Work Preferences : Implications for Optimal Income Taxation /
The benchmark optimal income taxation model of Mirrlees (1971) finds that the optimal marginal income tax rate (MIT) is always non-negative. A key model assumption is the coincidence between social and individual work preferences. This paper extends the model to allow for differences in social and i...
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| Médium: | Časopis |
| Jazyk: | English |
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Washington, D.C. :
International Monetary Fund,
2022.
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| Edice: | IMF Working Papers; Working Paper
;No. 2022/062 |
| Témata: | |
| On-line přístup: | Full text available on IMF |