Optimal Income Taxation and Job Choice
研究了存在不同技能工人和多种工作类型时的最优所得税设计，发现可以实现一阶最大最小效用，且边际税率可能为负或零。
Abstract In this paper, we study optimal income taxation when different job types exist for workers of different skills. Each job type has some feasible range of incomes from which workers choose by varying labor supply. Workers are more productive than others in the jobs that suit them best. The model combines features of the classic optimal tax literature with labor variability along the intensive margin, with the extensive‐margin approach where workers make discrete job choices and/or participation decisions. We find that first‐best maximin utility can be achieved in the second‐best, and marginal tax rates below the top can be negative or zero.