Publication: A theory of income taxation under multidimensional skill heterogeneity
A theory of income taxation under multidimensional skill heterogeneity
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Rothschild, C., & Scheuer, F. (2014). A theory of income taxation under multidimensional skill heterogeneity (No. 19822; NBER Working Paper Series). https://doi.org/10.3386/w19822
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We develop a unifying framework for optimal income taxation in multi-activity economies with general production technologies. Agents are characterized by an N-dimensional skill vector that captures intrinsic abilities in N activities. The private return to each activity depends on individual skill and an aggregate activity-specific return, which is a general function of the economy-wide distribution of efforts across activities. The optimal tax schedule features a multiplicative income-specific correction to an otherwise standard tax
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Rothschild, C., & Scheuer, F. (2014). A theory of income taxation under multidimensional skill heterogeneity (No. 19822; NBER Working Paper Series). https://doi.org/10.3386/w19822
