Aaberge, Rolf (contributor); Colombino, Ugo (contributor) - 2006
decision units. Differently from what is common in the literature, we do not rely on a priori theoretical optimal taxation … on a priori theoretical optimal taxation
results, but instead we identify optimal tax rules – within a class of 6 … marginal rates on very high income
levels.
JEL Classification: H21, H31, J22
Keywords: labour supply, optimal taxation …