課稅本身就是一個違反經濟思考的東西，經濟學講求efficiency，但是課稅很多時後是講求equality。這兩者之間要如何做最適當的trade off是非常重要的課題。有錢人課太多會影響他工作意願，成時報稅，等問題。
這研究從Mirrlees的突破性研究到現在還沒有一個確定的答案。
而最近Mankiw 跟他的學生做了一項非常新鮮的研究:
Mr. Mankiw and Mr. Weinzierl cite their own and others' research that thereis a strong correlation between height and income. By their calculations, a tall person (six feet or higher) earns on average 16 percent more than a short person (five foot nine or less). The authors argue that according totheory, height is a great criterion for income redistribution: tax tallpeople more and give the money to short people.http://www.economics.harvard.edu/faculty/mankiw/papers/Optimal_Taxation.pdf
我非常贊成這個研究的結果!!
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