英文文献：Tagging with leisure needs-休闲需求标签
英文文献作者：Pierre Pestieau,Maria Racioenero
英文文献摘要：
We study optimal redistributive taxes when individuals differ in two characteristics - earning ability and leisure needs - assumed to be imperfectly correlated. Individuals have private information about their abilities but needs are observable. With two different levels of observable needs the population can be separated into two groups and needs may be used as a tag. We first assume that the social planner considers individuals should be compensated for their leisure needs and characterize the optimal redistributive policy, and the extent of compensation for needs, with tagging. We also consider an alternative social objective in which individuals are deemed responsible for their needs.

我们研究了当个人在两个特征(收入能力和休闲需求)上存在差异时的最优再分配税收，假设这两个特征不完全相关。每个人都有关于自己能力的私人信息，但需要是可以观察到的。有两个不同级别的可观察需求，人口可以分为两组，需求可以用作标签。首先，我们假设社会规划者认为个人的休闲需求应该得到补偿，并以标签的方式描述最优再分配政策和需求补偿的程度。我们还考虑了另一种社会目标，即个人被认为对他们的需求负责。