摘要：This paper considers optimal linear tax structures that are differentiated according to groupmembership. Groups can be heterogeneous with respect to both preferences and abilities.Contrary to most arguments in favour of tax privileges for certain groups, e.g. gender-basedtaxation, it is shown that consideration of the first moment of the relevant distributions (theaverage labour supply elasticity of the groups) is insufficient. We discuss the factors on whichefficient differentiation would depend
关键词：optimal linear income taxation; preference heterogeneity; genderbased;taxation; horizontal equity
