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I numerically compute Borda-optimal, i.e., optimal based on the Borda count as the normative criterion, labour-income tax schedules for the United States. I do so in the context of a Mirrlees-style model with quasilinear preferences and a constant elasticity of labour supply. Because the Borda count is defined for finitely many alternatives, the computations restrict attention to a finite subset of the set of continuous, piecewise linear tax schedules with (in the baseline analysis) four or fewer pieces. |
