Title:

Equal Sacrifice and Incentive Compatible Income Taxation

Authors:

Marcus Berliant (U Rochester)
Miguel Gouveia (U PA)

Journal:

Journal of Public Economics

Year:

1993

Volume:

51

Pages:

219-240

JEL codes:

H21 - Efficiency; Optimal Taxation
H24 - Personal Income and Other Nonbusiness Taxes and Subsidies