Brusco, Sandro; Colombo, Luca; Galmarini, Umberto - In: Social Choice and Welfare 42 (2014) 4, pp. 977-1006
To what extent a taxing authority should be granted the power to impose different tax schedules to different groups of taxpayers? Although the policy maker aims at maximizing social welfare, her tax policy may be distorted by the lobbying activity of taxpayers. In this political environment we...