National Income and Marginal Taxes
通过一个线性税收模型，区分了不同类型的税收均衡，并给出了每种情况下国民收入随边际税率递减的充分条件。
A simple mod el of linear taxation is used to single out different types of tax equilibria. S ufficient conditions for national income to be a decreasing function of the marg inal tax rate are given for each case. Equilibria are classified according to wh ether (1) aggregate labor supply is forward bending, (2) aggregate labor supplyis backward bending, (3) the equilibrium is a welfare maximum, and (4) the equilibrium is a "political equilibrium." Copyright 1986 by The editors of the Scandinavian Journal of Economics.