A Comparison of Tax Bases for a Personal Tax
比较了个人税的不同税基，发现从劳动收入线性累进税转向工资率线性累进税的潜在福利收益大于从人头税转向收入税的收益，并指出最优税收模型中效用与能力呈负相关，提出了改进模型使两者正相关的建议。
Tax bases for a personal tax are compared in this paper. It is found that the potential welfare gains of moving from a linear affine tax on labor earnings to a linear affine tax on wage rates seem to be larger than the potential gains of moving from a head tax to an earnings tax. It is also shown that for the common optimal taxation model, utility levels and ability (as measured by wage rates) are inversely related at the first-best optimum. A development of the model, so that a positive relationship between utility and ability results, is suggested.