Review of Economic Dynamics · 2006 · 56 citations · 25 references
EconomicsTax IncentivePublic FinanceOptimal TaxationHuman Capital AccumulationOptimal Income TaxationBusinessLawIncome DistributionLimited RecordTax PolicyMinimum TaxationTax AvoidanceFinanceTax Law
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An Exploration in the Theory of Optimum Income Taxation
James A. Mirrlees · The Review of Economic Studies · 1971 · 4.3K citations
Optimal Taxation, Oxford Search, Law +21
The Division of Labor, Coordination Costs, and Knowledge
Gary S. Becker, Kevin Murphy · The Quarterly Journal of Economics · 1992 · 1.2K citations
Using Elasticities to Derive Optimal Income Tax Rates
Emmanuel Saez · The Review of Economic Studies · 2001 · 915 citations · Full text