Boadway, Robin W.; Tremblay, Jean-François - In: CESifo economic studies : CESifo, a joint initiative of … 59 (2013) 1, pp. 93-148
This article presents a survey of how optimal income taxation is influenced by labour market considerations. We begin with the standard supply-side optimal income tax model of Mirrlees, and outline the various extensions to that model. We then consider how optimal taxation is affected by various...
