Public Provision of Private Goods and Nondistortionary Marginal Tax Rates
结合一个被忽视的私人商品公共提供方案，研究发现公共提供替代市场购买能提升效率，且要求更高的边际所得税率，部分边际税率起到市场价格的作用，反映真实社会成本。
Using an optimal taxation model combined with a previously neglected scheme of public provision of private goods, we show that there is an efficiency gain if public provision of selected goods replaces market purchases and that efficiency requires marginal income tax rates to be higher than if the goods were purchased in the market. Part of the marginal tax serves the same role as a market price and conveys information about a real social cost of working more hours. It might be that economies with higher marginal tax rates have less severe distortions than economies with lower marginal tax rates.