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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| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2022.
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| 丛编: | IMF Working Papers; Working Paper
;No. 2022/062 |
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| 在线阅读: | Full text available on IMF |