Título:

Equal Sacrifice and Incentive Compatible Income Taxation

Autores:

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

Revista:

Journal of Public Economics

Ano:

1993

Volume:

51

Páginas:

219-240

Códigos JEL:

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