Saez, E. (2002). “Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses”. Quarterly Journal of Economics117 (3): 1039-1073. doi:10.1162/003355302760193959.
Abel, Andrew B. (August 2007). “Optimal Capital Income Taxation”. NBER Working Paper No. 13354. doi:10.3386/w13354.