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Boadway, Robin
Keen, Michael
Year of Publication: 
Series/Report no.: 
Queen's Economics Department Working Paper 828
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.
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Working Paper

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