Köhne, Sebastian; Sachs, Dominik - 2016
We analyze Pareto-efficient tax breaks for work-related expenses in a Mirrleesian environment. Individuals are … redistribution. If the efficiency condition is violated, we show how to Pareto improve such allocations. For the special and policy … relatives, health investment), we demonstrate that any tax system without a tax break for such goods can be improved in a Pareto …