Ooghe, Erwin; Peichl, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
We study fair and efficient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in...