Pirttilä, Jukka; Tuomala, Matti - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 1999
Using the self-selection approach to tax analysis within an OLG framework, the paper examines optimal non-linear labour and capital income taxation and the provision of a durable public good. Under endogenous wages, the marginal tax rules depend, among other things, on the income earning...