Ferey, Antoine; Lockwood, Ben; Taubinsky, Dmitry - 2022
sources. We study unrestricted tax systems on income and savings (or other commodities), as well as simpler tax systems that …This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax … systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other …