• When a price is enough : implementation in optimal tax design 

      Rennes, Sander; Zoutman, Floris T. (Discussion paper;32/14, Working paper, 2014-09)
      This paper studies the design of tax systems that implement a planner's secondbest allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible ...