Social versus individual work preferences : implications for optimal income taxation
Year of publication: |
2022
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Authors: | An, Zhiyong ; Coady, David P. |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 78.2022, 4, p. 393-421
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Subject: | non-welfarist | optimal income taxation | preference differences | wage subsidies | Optimale Besteuerung | Optimal taxation | Einkommensteuer | Income tax | Lohnsubvention | Wage subsidy | Arbeitsangebot | Labour supply | Öffentliche Güter | Public goods | Soziale Wohlfahrtsfunktion | Social welfare function | Präferenztheorie | Theory of preferences |
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