Well-Being, Poverty, and Labor Income Taxation: Theory and Application to Europe and the United States
研究了在个体工资和劳动时间偏好不同的模型中，如何设计劳动收入税方案以缓解贫困，并提出了以最小化达到贫困线所需劳动时间为评价标准，应用于欧洲国家和美国。
In a model where agents differ in wages and preferences over labor time–consumption bundles, we study labor income tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place between agents on both sides of the poverty line provided they have the same labor time. This requirement is combined with efficiency and robustness properties. Maximizing the resulting social preferences under incentive compatibility constraints yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We apply this criterion to European countries and the United States.