期刊名称：CORE Discussion Papers / Center for Operations Research and Econometrics (UCL), Louvain
出版年度：2010
卷号：2010
期号：1
出版社：Center for Operations Research and Econometrics (UCL), Louvain
摘要：We study optimal redistributive taxes when individuals differ in two characteristics - earning
ability and leisure needs - assumed to be imperfectly correlated. Individuals have private
information about their abilities but needs are observable. With two different levels of observable
needs the population can be separated into two groups and needs may be used as a tag. We first
assume that the social planner considers individuals should be compensated for their leisure needs
and characterize the optimal redistributive policy, and the extent of compensation for needs, with
tagging. We also consider an alternative social objective in which individuals are deemed
responsible for their needs.
