@article{oai:waseda.repo.nii.ac.jp:00062416, author = {Kataoka, Takao and Takamatsu, Yoshihiro}, journal = {Waseda Business & Economic Studies}, month = {Mar}, pages = {1--21}, title = {Optimal labor income taxation and social security programs when private savings are unobservable}, volume = {55}, year = {2021} }