Progressive Income Taxes: Test of Efficiency
在最优税收框架下推导累进劳动所得税有效税率的上界，并应用于瑞典1982年税表，发现中等收入群体存在无效率。
Upper bounds on efficient tax rates in a progressive labor income tax schedule are derived within the standard framework of optimal taxation. A tax rate is efficient if it is not Pareto dominated by any other tax rate. The formulas derived are applied to the Swedish 1982 tax schedule. Inefficiency is revealed for the middle income groups. Copyright 1990 by The editors of the Scandinavian Journal of Economics.