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Konrad, Kai A. (2001): Privacy, time consistent optimal labor income taxation and education policy. In: Journal of Public Economics, Vol. 79, Nr. 3: S. 503-519
Volltext auf 'Open Access LMU' nicht verfügbar.

Abstract

Incomplete information is a commitment device for time consistency problems. In the context of time consistent labor income taxation privacy can lead to a Pareto superior outcome and increases the effectiveness of public education as a second best policy.