On optimal non-linear income taxation: numerical results revisited
نویسندگان
چکیده
منابع مشابه
On Optimal Non-linear Income Taxation: Numerical Results Revisited
Based on numerical simulations there seems to be a kind of consensus in the optimal tax literature that the marginal tax rate should fall rather than rise with income. Retaining the same formal structure as in Mirrlees (1971) this paper shows that this consensus is sensitive to a choice of the assumed form of utility of consumption. For the utility function quadratic in consumption optimum tax ...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2009
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-009-9119-y