Redistributive Taxation in the Roy Model
---- Acknowledgements -----
We are grateful to the editor, Robert Barro, three anonymous referees, as well as Craig Brett, Philippe Choné, Emmanuel Farhi, Mikhail Golosov, Sally Hudson, Matthew Weinzierl, John Weymark, and seminar participants at the 2012 Taxation Theory Conference (Vanderbilt), SED Annual Meeting (Limassol), NTA Annual Meeting (Providence), 2013 ASSA Meeting (San Diego), NBER Public Economics Program Meeting (Cambridge), UC Berkeley, University of Georgia, University of Michigan and LMU Munich for helpful comments. All remaining errors are our own. This paper is a significantly revised version of the earlier working paper that circulated under the title “Entrepreneurial Taxation and Occupational Choice.” The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.