Kanbur, Ravi; Keen, Michael; Toumala, Matti - Economics Research, World Bank Group - 1991
There has been much discussion recently of structuring tax and transfer programs to ensure that resources go to the poor, with minimal leaks to the nonpoor. The poor have no incentive to earn income with 100 percent marginal tax rates, but how high or low the marginal rate of taxation should be,...