Chone, Philippe; Laroque, Guy - In: American Economic Review 100 (2010) 5, pp. 2532-47
Heterogeneity is an important determinant of the shape of optimal tax schemes. This is shown here in a model a la Mirrlees. The agents differ in their productivities and opportunity costs of work, but their labor supplies depend only on a given unidimensional combination of these two...