Optimal income taxation and the shape of average tax rates
AbstractWe investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing.
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Bibliographic InfoArticle provided by AccessEcon in its journal Economics Bulletin.
Volume (Year): 8 (2006)
Issue (Month): 2 ()
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- HINDRIKS, Jean & LEHMANN, Etienne & PARMENTIER, Alexis, . "Optimal income taxation and the shape of average tax rates," CORE Discussion Papers RP -1860, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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