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Tagging and Taxing: The Optimal Use of Categorial and Income Information in Designing Tax / Transfer Schemes
(Valtion taloudellinen tutkimuskeskus VATT, 1996-01-01)
It is widely recognised that optimal tax/transfer schemes will generally involve elements of both 'tagging' (the use of categorical benefits) and 'means-testing' (Income-relation of benefits). This paper explores the optimal ...