Optimal Taxation: Merging Micro and Macro Approaches
回顾了遵循Mirrlees方法的最优税收研究中的微观和宏观两大分支，认为两者互补，融合它们有助于理解有效再分配和社会保险，并提出可实施的政策建议。
This paper argues that the large body of research that follows Mirrlees approach to optimal taxation has been developing in two directions, referred to as the micro and macro literatures. We review the two literatures and argue that both deliver important insights that are often complementary to each other. We argue that merging the micro and macro approaches can prove beneficial to our understanding of the nature of efficient redistribution and social insurance and can deliver implementable policy recommendations.