期刊名称：CORE Discussion Papers / Center for Operations Research and Econometrics (UCL), Louvain
出版年度：2007
卷号：1
出版社：Center for Operations Research and Econometrics (UCL), Louvain
摘要：This paper examines the optimal non linear income and commodity tax when the
same labor disutility can receive two alternative interpretations, taste for leisure and
disability, but the disability is not readily observable. We compare the optimal policy
under alternative social objectives, welfarist and non-welfarist, and conclude that the
non-welfarist objective, in which the planner gives a higher weight to the disutility of
labour of the disabled individuals, is the only reasonable specification. It has some
foundation in the theory of responsability; further, unlike the other specifications it
yields an optimal solution that may involve a lower labour supply requirement from
disabled individuals.
