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Author:Chone, P.
Laroque, G.
Title:Optimal incentives for labor force participation
Journal:Journal of Public Economics
2005 : FEB, VOL. 89:2-3, p. 395-425
Index terms:Fiscal policy
Optimization
Taxation
Language:eng
Abstract:This article studies optimal taxation under a Rawlsian criterion. In the model, the only decision of the agents is to participate, or not, to the labour force. It also allows heterogeneity both in the agent’s productivities and aversion to work. The authors show how the optimal incentive schemes depend on the underlying structure of the preferences.
SCIMA record nr: 257144
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