Federal Reserve Bank of Chicago. Research Department and Federal Reserve Bank of Chicago. "Using Consumption Data to Derive Optimal Income and Capital Tax Rates : Optimal Tax Design as Redistributional Arbitrage, Working Paper 2022-03" in Working Papers (Federal Reserve Bank of Chicago) (Revised June 16, 2025). https://fraser.stlouisfed.org/title/5285/item/660792, accessed on October 11, 2026.