Optimal Taxation with Multiple Incomes and Types ​

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Authors: Kevin Spiritus, Étienne Lehmann, Sander Renes, Floris T. Zoutman
Year: 2025
Journal: Theoretical Economics
DOI: 10.3982/TE5479
Publisher: https://onlinelibrary.wiley.com/doi/10.3982/TE5479

Keywords: optimal taxation, multiple incomes, tax design, redistribution, public economics

Abstract ​

Develops a theory of optimal taxation when individuals have multiple income sources and belong to multiple types, providing new insights into the design of tax systems that account for the multidimensional nature of individual earnings.

Cite this paper ​

@misc{optimaltaxationmultipleincomes2025,
  title  = {Optimal Taxation with Multiple Incomes and Types},
  author = {Kevin Spiritus, Étienne Lehmann, Sander Renes, Floris T. Zoutman},
  year   = {2025},
  journal = {Theoretical Economics},
  doi    = {10.3982/TE5479},
  url    = {https://doi.org/10.3982/TE5479},
}

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