Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - 2005 - Cancels & replaces the same document of 29 September 2005
. Following the seminal contribution of Mirrlees (1971) on optimal income taxation, most studies
on labour supply and … cost of taxation have adopted this labour
supply model, e.g. Browning and Johnson (1984), Ballard (1988), and Dahlby (1998 … transfers, redistributive taxation does not
imply lower efficiency, and there is no change in aggregate utilitarian welfare …