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- W2064360635 abstract "Abstract This letter presents a preliminary analysis of a tax problem whereby the tax function can depend not only on income but also on variables which are correlated with ‘earning ability’ and are known to the government. Our main result suggests that the tax system improved through increased use of such variables, and the optimal tax rate becomes larger." @default.
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- W2064360635 date "1980-01-01" @default.
- W2064360635 modified "2023-09-27" @default.
- W2064360635 title "Optimal linear income taxation with partial information" @default.
- W2064360635 cites W2022546130 @default.
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- W2064360635 doi "https://doi.org/10.1016/0165-1765(80)90041-5" @default.
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