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<p><p><p>This paper covers the present state of optimal income tax theory and its applicability to the real world. </p><p></p><p></p><p> </p><p></p><p></p><p></p></p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.</p>
Authors
Mike Brewer
Research Associate University of Pennsylvania
Andrew is a Research Associate at the IFS and an Associate Professor of Economics at the University of Pennsylvania.
Emmanuel Saez
Report details
- Publisher
- IFS
Suggested citation
M, Brewer and E, Saez and A, Shephard. (2007). Optimal household labor income tax and transfer programs. London: IFS. Available at: https://ifs.org.uk/publications/optimal-household-labor-income-tax-and-transfer-programs-0 (accessed: 30 June 2024).
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