Trannoy, Alain; Simula, Laurent - Groupement de Recherche en Économie Quantitative … - 2008
This article discusses the properties of Kolm’s ELIE proposal in the Context of optimal income taxation “à la Mirrlees”. It first shows that ELIE gives rise to non-standard type-dependent budget sets, which has important implications in terms of a minimum labour requirement. Second, it...