{"id":"https://openalex.org/W2103597771","doi":"https://doi.org/10.3386/w19822","title":"A Theory of Income Taxation under Multidimensional Skill Heterogeneity","display_name":"A Theory of Income Taxation under Multidimensional Skill Heterogeneity","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W2103597771","doi":"https://doi.org/10.3386/w19822","mag":"2103597771"},"language":"en","primary_location":{"id":"doi:10.3386/w19822","doi":"https://doi.org/10.3386/w19822","is_oa":true,"landing_page_url":"https://doi.org/10.3386/w19822","pdf_url":"https://doi.org/10.3386/w19822","source":{"id":"https://openalex.org/S2809516038","display_name":"National Bureau of Economic Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4322614461"],"host_organization_lineage_names":["National Bureau of Economic Research"],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Bureau of Economic Research","raw_type":"report"},"volume":null,"type":"report","is_traditional":false,"indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.3386/w19822","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5054453727","display_name":"Casey G. Rothschild","orcid":"https://orcid.org/0000-0002-8960-7997","observed_orcids":["https://orcid.org/0000-0002-8960-7997"]},"institutions":[{"id":"https://openalex.org/I1321305853","display_name":"National Bureau of Economic Research","ror":"https://ror.org/04grmx538","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I1321305853"]},{"id":"https://openalex.org/I189731429","display_name":"Wellesley College","ror":"https://ror.org/01srpnj69","country_code":"US","type":"education","lineage":["https://openalex.org/I189731429"]},{"id":"https://openalex.org/I36258959","display_name":"University of California San Diego","ror":"https://ror.org/0168r3w48","country_code":"US","type":"education","lineage":["https://openalex.org/I36258959"]},{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]},{"id":"https://openalex.org/I79576946","display_name":"University of Pennsylvania","ror":"https://ror.org/00b30xv10","country_code":"US","type":"education","lineage":["https://openalex.org/I79576946"]},{"id":"https://openalex.org/I97018004","display_name":"Stanford University","ror":"https://ror.org/00f54p054","country_code":"US","type":"education","lineage":["https://openalex.org/I97018004"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Casey Rothschild","raw_affiliation_strings":["Wellesley College, 106 Central St., Wellesley, MA 02181, United States","Casey Rothschild Wellesley College 106 Central Street Wellesley, MA 02481","Department of Economics Stanford University 579 Serra Mall Stanford, CA 94305 and","NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138","UC San Diego","participants at Bocconi, IIES Stockholm, LSE/IFS, NYU, University of Pennsylvania, Toulouse,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Wellesley College, 106 Central St., Wellesley, MA 02181, United States","institution_ids":["https://openalex.org/I189731429"]},{"raw_affiliation_string":"Casey Rothschild Wellesley College 106 Central Street Wellesley, MA 02481","institution_ids":["https://openalex.org/I189731429"]},{"raw_affiliation_string":"Department of Economics Stanford University 579 Serra Mall Stanford, CA 94305 and","institution_ids":["https://openalex.org/I97018004"]},{"raw_affiliation_string":"NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138","institution_ids":["https://openalex.org/I1321305853"]},{"raw_affiliation_string":"UC San Diego","institution_ids":["https://openalex.org/I36258959"]},{"raw_affiliation_string":"participants at Bocconi, IIES Stockholm, LSE/IFS, NYU, University of Pennsylvania, Toulouse,","institution_ids":["https://openalex.org/I57206974","https://openalex.org/I79576946"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5071963996","display_name":"Florian Scheuer","orcid":"https://orcid.org/0000-0001-7441-663X","observed_orcids":["https://orcid.org/0000-0001-7441-663X"]},"institutions":[{"id":"https://openalex.org/I1321305853","display_name":"National Bureau of Economic Research","ror":"https://ror.org/04grmx538","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I1321305853"]},{"id":"https://openalex.org/I189731429","display_name":"Wellesley College","ror":"https://ror.org/01srpnj69","country_code":"US","type":"education","lineage":["https://openalex.org/I189731429"]},{"id":"https://openalex.org/I36258959","display_name":"University of California San Diego","ror":"https://ror.org/0168r3w48","country_code":"US","type":"education","lineage":["https://openalex.org/I36258959"]},{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]},{"id":"https://openalex.org/I79576946","display_name":"University of Pennsylvania","ror":"https://ror.org/00b30xv10","country_code":"US","type":"education","lineage":["https://openalex.org/I79576946"]},{"id":"https://openalex.org/I97018004","display_name":"Stanford University","ror":"https://ror.org/00f54p054","country_code":"US","type":"education","lineage":["https://openalex.org/I97018004"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Florian Scheuer","raw_affiliation_strings":["National Bureau of Economic Research (NBER), 1050 Massachusetts Avenue, Cambridge, MA 02138, United States","Stanford University - Department of Economics, Landau Economics Building, 579 Serra Mall, Stanford, CA 94305-6072, United States","Casey Rothschild Wellesley College 106 Central Street Wellesley, MA 02481","Department of Economics Stanford University 579 Serra Mall Stanford, CA 94305 and","NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138","UC San Diego","participants at Bocconi, IIES Stockholm, LSE/IFS, NYU, University of Pennsylvania, Toulouse,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Bureau of Economic Research (NBER), 1050 Massachusetts Avenue, Cambridge, MA 02138, United States","institution_ids":["https://openalex.org/I1321305853"]},{"raw_affiliation_string":"Stanford University - Department of Economics, Landau Economics Building, 579 Serra Mall, Stanford, CA 94305-6072, United States","institution_ids":["https://openalex.org/I97018004"]},{"raw_affiliation_string":"Casey Rothschild Wellesley College 106 Central Street Wellesley, MA 02481","institution_ids":["https://openalex.org/I189731429"]},{"raw_affiliation_string":"Department of Economics Stanford University 579 Serra Mall Stanford, CA 94305 and","institution_ids":["https://openalex.org/I97018004"]},{"raw_affiliation_string":"NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138","institution_ids":["https://openalex.org/I1321305853"]},{"raw_affiliation_string":"UC San Diego","institution_ids":["https://openalex.org/I36258959"]},{"raw_affiliation_string":"participants at Bocconi, IIES Stockholm, LSE/IFS, NYU, University of Pennsylvania, Toulouse,","institution_ids":["https://openalex.org/I57206974","https://openalex.org/I79576946"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5071963996"],"corresponding_institution_ids":["https://openalex.org/I1321305853","https://openalex.org/I189731429","https://openalex.org/I36258959","https://openalex.org/I57206974","https://openalex.org/I79576946","https://openalex.org/I97018004"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":49,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7178000211715698,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7178000211715698,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.11110000312328339,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13825","display_name":"Economic Policies and Impacts","score":0.04320000112056732,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/optimal-income-taxation","display_name":"optimal income taxation","score":0.9750000238418579},{"id":"https://openalex.org/keywords/skill-heterogeneity","display_name":"skill heterogeneity","score":0.847000002861023},{"id":"https://openalex.org/keywords/tax-schedules","display_name":"tax schedules","score":0.33799999952316284},{"id":"https://openalex.org/keywords/pigouvian-tax","display_name":"Pigouvian tax","score":0.7509999871253967},{"id":"https://openalex.org/keywords/general-equilibrium-effects","display_name":"general equilibrium effects","score":0.7039999961853027},{"id":"https://openalex.org/keywords/rent-extraction","display_name":"rent extraction","score":0.8690000176429749},{"id":"https://openalex.org/keywords/bargaining","display_name":"bargaining","score":0.9179999828338623},{"id":"https://openalex.org/keywords/spillover-effects","display_name":"spillover effects","score":0.7749999761581421}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5066738724708557},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.43909311294555664},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3922210931777954},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3333381116390228}],"mesh":[],"locations_count":14,"locations":[{"id":"doi:10.3386/w19822","doi":"https://doi.org/10.3386/w19822","is_oa":true,"landing_page_url":"https://doi.org/10.3386/w19822","pdf_url":"https://doi.org/10.3386/w19822","source":{"id":"https://openalex.org/S2809516038","display_name":"National Bureau of Economic Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4322614461"],"host_organization_lineage_names":["National Bureau of Economic Research"],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Bureau of Economic Research","raw_type":"report"},{"id":"doi:10.2139/ssrn.2559702","doi":"https://doi.org/10.2139/ssrn.2559702","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2559702","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:eprints.lse.ac.uk:58026","doi":null,"is_oa":false,"landing_page_url":"http://eprints.lse.ac.uk/58026/1/__lse.ac.uk_storage_LIBRARY_Secondary_libfile_shared_repository_Content_STICERD_PEP%20discussion%20papers_pep19.pdf","pdf_url":"http://eprints.lse.ac.uk/58026/1/__lse.ac.uk_storage_LIBRARY_Secondary_libfile_shared_repository_Content_STICERD_PEP%20discussion%20papers_pep19.pdf","source":{"id":"https://openalex.org/S4306401593","display_name":"London School of Economics and Political Science Research Online (London School of Economics and Political Science)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I909854389","host_organization_name":"London School of Economics and Political Science","host_organization_lineage":["https://openalex.org/I909854389"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Monograph"},{"id":"pmh:oai:researchonline.lse.ac.uk:58026","doi":null,"is_oa":false,"landing_page_url":"https://researchonline.lse.ac.uk/id/eprint/58026/1/__lse.ac.uk_storage_LIBRARY_Secondary_libfile_shared_repository_Content_STICERD_PEP%20discussion%20papers_pep19.pdf","pdf_url":"https://researchonline.lse.ac.uk/id/eprint/58026/1/__lse.ac.uk_storage_LIBRARY_Secondary_libfile_shared_repository_Content_STICERD_PEP%20discussion%20papers_pep19.pdf","source":{"id":"https://openalex.org/S4306401593","display_name":"London School of Economics and Political Science Research Online (London School of Economics and Political Science)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I909854389","host_organization_name":"London School of Economics and Political Science","host_organization_lineage":["https://openalex.org/I909854389"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Report"},{"id":"pmh:oai:www.zora.uzh.ch:138580","doi":null,"is_oa":true,"landing_page_url":"https://www.zora.uzh.ch/id/eprint/138580/7/multidim.pdf","pdf_url":"https://www.zora.uzh.ch/id/eprint/138580/7/multidim.pdf","source":{"id":"https://openalex.org/S4306401281","display_name":"Zurich Open Repository and Archive (University of Zurich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I202697423","host_organization_name":"University of Zurich","host_organization_lineage":["https://openalex.org/I202697423"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Rothschild, Casey; Scheuer, Florian (2014). A theory of income taxation under multidimensional skill heterogeneity. NBER Working Paper Series 19822, National Bureau of Economic Research.","raw_type":"Working Paper"},{"id":"pmh:oai:RePEc:cep:stippp:19","doi":null,"is_oa":false,"landing_page_url":"https://sticerd.lse.ac.uk/dps/pep/pep19.pdf","pdf_url":"https://sticerd.lse.ac.uk/dps/pep/pep19.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:ces:ceswps:_5165","doi":null,"is_oa":false,"landing_page_url":"https://www.ifo.de/DocDL/cesifo1_wp5165.pdf","pdf_url":"https://www.ifo.de/DocDL/cesifo1_wp5165.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:nbr:nberwo:19822","doi":null,"is_oa":true,"landing_page_url":"http://www.nber.org/papers/w19822.pdf","pdf_url":"http://www.nber.org/papers/w19822.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-028334798","doi":null,"is_oa":false,"landing_page_url":"https://www.cesifo.org/DocDL/cesifo1_wp5165.pdf","pdf_url":"https://www.cesifo.org/DocDL/cesifo1_wp5165.pdf","source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"software, multimedia"},{"id":"mag:3022795639","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/paper/nbrnberwo/19822.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:RePEc:ehl:lserod:58026","doi":null,"is_oa":false,"landing_page_url":"http://eprints.lse.ac.uk/58026/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:econstor.eu:10419/107329","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/107329","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"pmh:oai:www.zora.uzh.ch:20.500.14742/131602","doi":null,"is_oa":true,"landing_page_url":"https://www.zora.uzh.ch/handle/20.500.14742/131602","pdf_url":null,"source":{"id":"https://openalex.org/S4306401281","display_name":"Zurich Open Repository and Archive (University of Zurich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I202697423","host_organization_name":"University of Zurich","host_organization_lineage":["https://openalex.org/I202697423"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"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","raw_type":"Working Paper"},{"id":"doi:10.5167/uzh-138580","doi":"https://doi.org/10.5167/uzh-138580","is_oa":true,"landing_page_url":"https://doi.org/10.5167/uzh-138580","pdf_url":null,"source":{"id":"https://openalex.org/S4306401281","display_name":"Zurich Open Repository and Archive (University of Zurich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I202697423","host_organization_name":"University of Zurich","host_organization_lineage":["https://openalex.org/I202697423"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.3386/w19822","doi":"https://doi.org/10.3386/w19822","is_oa":true,"landing_page_url":"https://doi.org/10.3386/w19822","pdf_url":"https://doi.org/10.3386/w19822","source":{"id":"https://openalex.org/S2809516038","display_name":"National Bureau of Economic Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4322614461"],"host_organization_lineage_names":["National Bureau of Economic Research"],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Bureau of Economic Research","raw_type":"report"},"sustainable_development_goals":[{"score":0.6452000141143799,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2103597771.pdf","grobid_xml":"https://content.openalex.org/works/W2103597771.grobid-xml"},"referenced_works_count":45,"referenced_works":["https://openalex.org/W117024444","https://openalex.org/W1524598582","https://openalex.org/W1534416612","https://openalex.org/W1548462700","https://openalex.org/W1886305637","https://openalex.org/W1891656132","https://openalex.org/W1990756548","https://openalex.org/W2003495498","https://openalex.org/W2023168179","https://openalex.org/W2049817500","https://openalex.org/W2070376024","https://openalex.org/W2083211664","https://openalex.org/W2112054233","https://openalex.org/W2115565686","https://openalex.org/W2127238399","https://openalex.org/W2130302758","https://openalex.org/W2140175504","https://openalex.org/W2142813027","https://openalex.org/W2143279738","https://openalex.org/W2146175975","https://openalex.org/W2153706962","https://openalex.org/W2170856681","https://openalex.org/W2189056285","https://openalex.org/W2302007193","https://openalex.org/W2891259924","https://openalex.org/W2892023126","https://openalex.org/W2897694119","https://openalex.org/W3021592922","https://openalex.org/W3023110730","https://openalex.org/W3023650304","https://openalex.org/W3025848705","https://openalex.org/W3121384264","https://openalex.org/W3121513770","https://openalex.org/W3122847340","https://openalex.org/W3124160797","https://openalex.org/W3125003654","https://openalex.org/W3125291498","https://openalex.org/W3125451462","https://openalex.org/W3125747832","https://openalex.org/W4241416347","https://openalex.org/W4241464491","https://openalex.org/W4312389658","https://openalex.org/W6639621997","https://openalex.org/W6681741160","https://openalex.org/W6682753335"],"related_works":["https://openalex.org/W7097318216","https://openalex.org/W3122092370","https://openalex.org/W1574331950","https://openalex.org/W7095498602","https://openalex.org/W2035706432","https://openalex.org/W4401025447","https://openalex.org/W2302007193","https://openalex.org/W3168974793","https://openalex.org/W2500128028","https://openalex.org/W1568779814"],"abstract_inverted_index":{"We":[0,106],"develop":[1],"a":[2,48,64,111,131],"unifying":[3],"framework":[4],"for":[5,120],"optimal":[6,60],"income":[7,125],"taxation":[8],"in":[9,28,86,103,130],"multi-activity":[10],"economies":[11,137,142],"with":[12,138,143],"general":[13,49,139],"production":[14],"technologies.":[15],"Agents":[16],"are":[17],"characterized":[18],"by":[19],"an":[20,42,69],"N-dimensional":[21],"skill":[22,40],"vector":[23],"that":[24,96],"captures":[25],"intrinsic":[26],"abilities":[27],"N":[29],"activities.":[30,58],"The":[31,59],"private":[32,99],"return":[33,115],"to":[34,68,80,148],"each":[35,104],"activity":[36],"depends":[37],"on":[38],"individual":[39],"and":[41,100,117,129,158],"aggregate":[43],"activity-specific":[44],"return,":[45],"which":[46],"is":[47],"function":[50,112],"of":[51,55,92,113,123,133],"the":[52,77,89,93,121,124],"economy-wide":[53],"distribution":[54],"efforts":[56],"across":[57],"tax":[61,72,126],"schedule":[62],"features":[63],"multiplicative":[65],"income-specific":[66],"correction":[67,84],"otherwise":[70],"standard":[71],"formula.":[73],"Because":[74],"taxes":[75,95],"affect":[76],"relative":[78,114],"returns":[79,102,147],"different":[81],"activities,":[82],"this":[83,108],"diverges,":[85],"general,":[87],"from":[88],"weighted":[90],"average":[91],"Pigouvian":[94],"would":[97],"align":[98],"social":[101],"activity.":[105],"characterize":[107],"divergence":[109],"as":[110,153],"elasticities,":[116],"its":[118],"implications":[119],"shape":[122],"both":[127],"generally":[128],"number":[132],"applications,":[134],"including":[135],"externality-free":[136],"equilibrium":[140],"effects,":[141],"increasing":[144],"or":[145,155,160],"decreasing":[146],"scale,":[149],"zero-sum":[150],"activities":[151],"such":[152],"bargaining":[154],"rent":[156],"extraction,":[157],"positive":[159],"negative":[161],"spillovers.":[162]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-06-24T00:00:00"}