Aaberge, Rolf; Colombino, Ugo; Roemer, John E. - Centre for Household, Income, Labour and Demographic … - 2008
(EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp … criterion of Roemer (1998) the extended EOp criterion allows for alternative weighting profiles in the treatment of income … empirical microeconometric model of labour supply in Italy is used to simulate and identify income tax-transfer rules that are …