Progressive Taxation, Redistribution, and Labor Supply
研究了累进税制对劳动供给的影响，发现再分配带来的收入效应是关键，且最优线性所得税在边际上会减少劳动供给。
The analysis of the effect of progression on labor supply is extended to a model with many consumers. The condition for progression to increase labor supply, given constant aggregate tax revenue, is derived and shown to depend on the income effects resulting from redistribution. It is then shown that the optimal linear income tax schedule involves a degree of progression which on the margin does reduce labor supply.