Borda-optimal taxation of labour income
在美国背景下，基于博尔达计数作为规范标准，数值计算了劳动收入所得税的最优税率表，采用Mirrlees模型并假设准线性偏好和恒定劳动供给弹性。
Abstract I numerically compute Borda-optimal, i.e., optimal based on the Borda count as the normative criterion, labour-income tax schedules for the United States. I do so in the context of a Mirrlees-style model with quasilinear preferences and a constant elasticity of labour supply. Because the Borda count is defined for finitely many alternatives, the computations restrict attention to a finite subset of the set of continuous, piecewise linear tax schedules with (in the baseline analysis) four or fewer pieces.