Gaube, Thomas; Schwager, Robert - In: Public Finance Review 32 (2004) 2, pp. 220-231
Is it possible to replace the income tax by a consumption tax or a wage tax such that (1) a dynamic (intergenerational) Pareto improvement is obtained and (2) only the information available from enforcing the income tax is used? In this article, it is shown that such a transition is feasible if...