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This paper develops a general theory of optimal income taxation with multiple dimensions of agent heterogeneity. The main technical hurdle in developing this theory is the possibility that individuals...
Type de document: Document de travail de recherche sur les politiquesNuméro du rapport: WPS9572Date du document: 8 mars 2021Mode de publication: DisclosedAuteur: Bergstrom,Katy Ann,Dodds,William