Optimal Labor Income Taxation
---- Acknowledgements ----
This paper is a chapter in preparation for the Handbook of Public Economics, Volume 5. We thank Alan Auerbach, Raj Chetty, Peter Diamond, Laszlo Sandor, Joel Slemrod, Michael Stepner, Stefanie Stantcheva, Floris Zoutman, and numerous conference participants for useful discussions and comments. We acknowledge financial support from the Center for Equitable Growth at UC Berkeley, the MacArthur foundation, and NSF Grant SES-1156240. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.