Income Taxation, Endogenous Factor Prices and Production Efficiency
研究了内生工资下两类型所得税模型，发现非线性与线性所得税最优时生产效率被违反，仅当实施扭曲性税制时成立，补充了文献结论。
Abstract In an analysis of a two‐type income tax model with endogenous wages, this paper shows that production efficiency is violated in the optimum with (i) non‐linear and (ii) linear income taxation if and only if a distortionary tax schedule is implemented. These findings complement earlier results of the literature. In passing, it is also shown that optima with non‐linear redistributive income taxation cannot be identified with the redistributive regime if the assumption of endogenous wages is taken seriously.