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This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that allows the government to verify labor effort at a positive, but non-infinite cost. Monitored individuals receive a penalty, which increases if individuals earn a lower income...
Persistent link: https://www.econbiz.de/10010249672
This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that allows the government to verify labor effort at a positive, but non-infinite cost. Monitored individuals receive a penalty, which increases if individuals earn a lower income...
Persistent link: https://www.econbiz.de/10013057256
Persistent link: https://www.econbiz.de/10000845205
The labor supply and other work incentive effects of welfare programs have long been a central concern in economic research. Work has also been an increasing focus of policy reforms in the USA, culminating with a number of major policy changes in the 1990s whose intent was to increase employment...
Persistent link: https://www.econbiz.de/10014024855
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Persistent link: https://www.econbiz.de/10002508686
This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earnings potentials endogenous, because agents differ in ability to learn. Taxation affects utilization rates of human capital as...
Persistent link: https://www.econbiz.de/10014106825
This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earning potentials is endogenous because agents differ in the ability to learn. Taxation affects utilization rates of human...
Persistent link: https://www.econbiz.de/10011326965
Persistent link: https://www.econbiz.de/10000988692
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