Renes, Sander; Zoutman, Floris T. - Tinbergen Instituut - 2014
example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations … one tax system. However, this tax system is often undesirable since it severely restricts the choice space of agents in … the economy. In this paper we derive necessary and sufficient conditions to verify whether a given tax system can …