@article {4517,
	title = {The Marginal Cost of Public Funds Is One at the Optimal Tax System},
	journal = {International Tax and Public Finance},
	year = {2018},
	pages = {1{\textendash}30},
	doi = {10.1007/s10797-017-9481-0},
	url = {https://doi.org/10.1007/s10797-017-9481-0},
	author = {Jacobs, Bas}
}
