Most work in optimal tax theory relies on simple labor supply models that fail to incorporate insights from the modern labor supply literature. As a result, it may have reached misleading results regarding the optimal tax structure. Recent work on labor supply that I review here emphasizes human capital investment and the participation margin. When the data is viewed through the lens of models that account for these features, it implies labor supply is more elastic than conventional wisdom suggests. Recent work also stresses how elasticities vary by age, education, gender and marital status. Here I explore the implications of these recent developments in the labor supply literature for the optimal design of the tax system. I also review some recent work in the optimal tax literature that does utilize more sophisticated labor supply models, and discuss how incorporating those features influences optimal tax calculations.

最优税收理论的大部分工作都依赖于简单的劳动力供给模型，这些模型未能结合现代劳动力供给文献的见解。因此，它可能会得出关于最佳税收结构的误导性结果。我在此回顾的关于劳动力供应的近期工作强调人力资本投资和参与边际。当通过解释这些特征的模型来查看数据时，这意味着劳动力供应比传统智慧所暗示的更具弹性。最近的工作还强调了弹性如何随年龄、教育、性别和婚姻状况而变化。在这里，我探讨了劳动力供应文献中这些最新发展对税收制度优化设计的影响。我还回顾了一些最近在优化税收文献中的工作，这些文献确实利用了更复杂的劳动力供应模型，