social utilities / corner solutions / earlier public finance literature / individual utilities / tax systems / access shifting technologies / dual income taxation systems / dual tax systems / /
Organization
Uppsala Center for Fiscal Studies / Institute for Evaluation / Institute for Evaluation of Labour Market and Education Policy / Department of Economics / Uppsala University / /
Person
Laurent Simula / /
Position
benevolent social planner / social planner / entrepreneur / convex cost model / the social planner / /
ProgrammingLanguage
C ω / /
Region
Nordic countries / /
Technology
specific shifting technologies / access shifting technologies / /
Normative Implications of the Cost Structure of Income Shifting H˚ akan Selin∗and Laurent Simula †