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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Bibliographic Details
Main Authors: Bergstrom, Katy, Dodds, William
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
Online Access:http://documents.worldbank.org/curated/en/812041615228703353/Optimal-Taxation-with-Multiple-Dimensions-of-Heterogeneity
http://hdl.handle.net/10986/35250