Simplified Formulae for Optimal Linear Income Taxation
推导了最优线性所得税率的替代表达式，使公平与效率的权衡更加清晰，有助于理解线性所得税的最优设计。
The optimal income tax problem is simplified considerably if attention is confined to a linear tax schedule where there is a general lump-sum subsidy (or tax) combined with a constant marginal tax rate. Following Mirrlees (1971), this simplified problem was examined in a number of papers by e.g. Sheshinski (1972), Itsumi (1974), Romer (1976), Dixit & Sandmo (1977) and Helpman & Sadka (1978).' Alternative expressions for the optimal linear income tax rate are derived in this paper. Our approach seems to lead to formulae which are quite readily interpretable, i.e., the equity-efficiency conflict emerges very clearly.