The Optimal Taxation of Labour Income

John T Revesz

Public Finance = Finances publiques, 1989, vol. 44, issue 3, 453-75

Abstract: A dual framework involving two posttax earning parameters, the net wage rate and notional lump-sum income, leads to a number of novel ideas, including an explicit solution for the variational model originated by Mirrlees; the finding that a basic property of efficient taxation is to place as much as possible of the tax in the form of lump-sum commitment; and indication on theoretically more efficient alternatives to income taxation.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:44:y:1989:i:3:p:453-75

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