Optimal linear commodity taxation under optimal non-linear income taxation - Jacobs, Bas; Boadway, Robin (Journal of public economics, 2014)
Keywords: Atkinson–Stiglitz theorem; Commodities; Earnings; Empirical research; Income; Income tax; Labour supply; Optimal linear and non-linear indirect taxation; Optimal non-linear income taxation; Taxation; Taxes; H2; Optimal non-linear income taxation; Atkinson–Stiglitz theorem; Optimal linear and non-linear indirect taxation