KAPLOW, LOUIS - In: Economic Inquiry 48 (2010) 4, pp. 1065-1071
"Ever since Corlett and Hague, it has been understood that it tends to be optimal on second-best grounds to (relatively) tax complements to leisure and subsidize substitutes because doing so helps to offset the distorting effect of taxation on labor supply. Yet, Atkinson and Stiglitz's optimal...