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A Theory of Income Taxation under Multidimensional Skill Heterogeneity
Income Taxation Multidimensional Skill Heterogeneity
2015/7/31
We develop a unifying framework for optimal income taxation in multi-activity economies with general production technologies. Agents are characterized by an N-dimensional skill vector that captures in...
Preference heterogeneity and optimal capital income taxation
Optimal taxation Capital taxation Saving Preference heterogeneity
2014/3/18
We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinea...
Pareto cient Income Taxation with Stochastic Abilities
Stochastic Abilities Pareto cient Income Taxation
2014/3/12
This paper studies Pareto efficient income taxation in an economy with finitely-lived individuals whose
income generating abilities evolve according to a two-state Markov process. The stud...