• On Optimal Income Taxation with Heterogenous Work Preferences 

      Tarkiainen, Ritva; Tuomala, Matti
      Tampere Economic Working Papers Net Series : 32/2004 (Tampereen yliopisto, 2004)
      This paper considers the problem of optimal income taxation when individuals are assumed to differ with respect to their earnings potential and work preferences. A numerical method for solving this two-dimensional problem ...