Kifmann, Mathias (contributor) - 2004
are homogeneous
or analyze an economy with a representative agent. Yet the second-best problem
of income taxation arises … nor labor supply la,t
are observable, it must be solved in a second-best analysis. It is similar to the
optimum linear …–369.
Fenge, R., ¨Ubelmesser, S. and Werding, M. (2002). Second-best properties of
implicit social security taxes: Theory and …