Taxes, Redistribution, and the Minimum Wage: A Theoretical Analysis
构建了一个包含两类不同能力工人和社会福利最大化政府的简单一般均衡模型，证明最优线性所得税辅以最低工资有时能提高社会福利，但最优非线性所得税辅以最低工资则不能。
This paper considers a simple general equilibrium model that contains two types of workers with differing levels of ability and a social-welfare-maximizing government. The paper shows that social welfare can sometimes be increased by supplementing an optimal linear income tax with a minimum wage, but that social welfare can never be increased by supplementing an optimal nonlinear income tax with a minimum wage.