Nishimura, Yukihiro - In: Review of Economic Design 9 (2004) 1, pp. 31-41
This paper examines the tax implementability of allocations based on fairness as no-envy (or envy-freeness) and its … alternatives, by a tax schedule that depends on labor supply and gross income ((y,l)-implementability). A relevant incentive …-best equity-efficiency trade-off meet the obstacle of tax implementability even when labor supply is observable. We also clarify …