Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/189152
Authors: 
Boadway, Robin
Keen, Michael
Year of Publication: 
1991
Series/Report no.: 
Queen's Economics Department Working Paper 828
Abstract: 
Using the self-selection approach to tax analysis, this paper derives a modified Samuelson Rule for the provision of public goods when the government deploys an optimal non-linear income tax. This approach gives a straightforward interpretation of the central result in this area, generalizes it , and provides a simple characterization of optimal policy in a wide range of circumstances.
Document Type: 
Working Paper

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