Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; … - In: Theoretical economics : TE ; an open access journal in … 20 (2025) 2, pp. 543-581
We analyze the optimal nonlinear income tax schedule for taxpayers with multiple incomes and multiple unobserved characteristics. We identify smoothness assumptions and extensions of the single crossing conditions that enable the characterization of the optimum through variational calculus. Both...