Optimal Taxation with Multiple Dimensions of Heterogeneity
This paper develops a general theory of optimal income taxation with multiple dimensions of agent heterogeneity. The main technical hurdle in developing this theory is the possibility that individuals have multiple optimal incomes. Using a perturba...
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Language: | English |
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World Bank, Washington, DC
2021
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Online Access: | http://documents.worldbank.org/curated/en/812041615228703353/Optimal-Taxation-with-Multiple-Dimensions-of-Heterogeneity http://hdl.handle.net/10986/35250 |