Adam, Stuart - Institute for Fiscal Studies (IFS) - 2005
, efficiency, optimal taxation, labour supply, extensive
margin, tax rates.
JEL Classification: H21, H23, D61, D63, H31 …
particularly important for the optimal taxation literature because over this period
both the UK and the US greatly expanded their …) important paper integrated the Mirrlees (1971) and Diamond
(1980) models, deriving an optimal taxation model with both …