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The Problem of Optimum Income Taxation: A Remark on Its Monotonicity Constraint

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  • X. RUIZ del PORTAL

Abstract

We apply a generalized version of Brito and Oakland's (1977) approach to deal with monotonicity constraints in the nonlinear taxation problem of Mirrlees (1971). This allows removing some analytical weaknesses in the derivation of the necessary conditions that characterize the optimal income tax, impossible to handle with the type of variation used for the proof in Mirrlees (1969). The qualitative properties of the tax are thus restored provided the candidate consumption functions are restricted to be twice differentiable, except on countably many points, with no corners near the intervals where they show a strictly concave shape.

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  • X. RUIZ del PORTAL, 2007. "The Problem of Optimum Income Taxation: A Remark on Its Monotonicity Constraint," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(2), pages 265-283, April.
    • Handle: RePEc:bla:jpbect:v:9:y:2007:i:2:p:265-283
    DOI: 10.1111/j.1467-9779.2007.00307.x
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    Cited by:

    1. Ruiz del Portal, X., 2008. "Is the optimal income tax regressive?," Economics Letters, Elsevier, vol. 100(3), pages 402-404, September.
    2. Ruiz del Portal, X., 2010. "On the qualitative properties of the optimal income tax," Mathematical Social Sciences, Elsevier, vol. 59(3), pages 288-298, May.
    3. Ruiz del Portal, X., 2009. "A general principal-agent setting with non-differentiable mechanisms: Some examples," Mathematical Social Sciences, Elsevier, vol. 57(2), pages 262-278, March.
    4. Maciej Dudek & Paweł Dudek & Konrad Walczyk, 2023. "Optimal Labour Income Taxation in Poland: The Case of High-Income Earners," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 41-65.

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