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Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium

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NBER2016-09-01 更新2025-01-04 收录
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We study the incidence and the optimal design of nonlinear income taxes in a Mirrleesian economy with a continuum of endogenous wages. We characterize analytically the incidence of any tax reform by showing that one can mathematically formalize this problem as an integral equation. For a CES

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2016-09-01
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