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Diamond, P., & Saez, E. (2011). The Case for a Progressive Tax: From Basic Research to Policy Recommendations. Journal of Economic Perspectives, 25, 165-190.
https://doi.org/10.1257/jep.25.4.165

has been cited by the following article:

• TITLE: Shapley Value and Income Taxation

  AUTHORS: Robert A. Agnew

  KEYWORDS: Income Taxation, Cooperative Game Theory, Shapley Value

  JOURNAL NAME: Theoretical Economics Letters, Vol.12 No.4, August 16, 2022

  ABSTRACT: Income taxation is modeled as a spatial voting game where Shapley value leads to a simple linear tax function on gross income with a single marginal tax rate and a universal basic income subsidy. Shapley net income is not generally in the game core; therefore, it is inherently unstable and subject to relentless pressure from higher gross income individuals to reduce their taxes and increase their net incomes.