Fair and Efficient Taxation under Partial Control
研究了在收入和非收入因素部分可控的情况下，如何设计既公平又高效的税收福利方案，区分了能力与努力的影响，并详细讨论了所得税和标签化两种特殊情况。
We study fair and efficient tax–benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in the degree of control, ranging from no control (only ability matters) to full control (only effort matters). Fairness requires compensating individuals for differences in abilities but not for differences in tastes. We discuss the general properties of fair and efficient taxation and study two special cases – income taxation and tagging – in detail.