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The Optimal Income Tax: Restatement and Extensions Author info | Abstract | Publisher info | Download info | Related research | Statistics Stefan Homburg
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The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous, differentiable almost everywhere, and possess left-and right-derivatives at every point of non-differentiability. These tax schedules even become differentiable in the limit. Numerical examples are provided.
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Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv .
Volume (Year): 58 (2001)
Issue (Month): 4 (November)
Pages: 363-
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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200211)58:4_363:toitra_2.0.tx_2-fContact details of provider: Web page: http://www.mohr.de/fa
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Find related papers by JEL classification: H2 - Public Economics - - Taxation, Subsidies, and Revenue D3 - Microeconomics - - Distribution
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references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
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Martin Hellwig, 2005.
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Working Paper Series of the Max Planck Institute for Research on Collective Goods
2005_23, Max Planck Institute for Research on Collective Goods.
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"A contribution to the theory of optimal utilitarian income taxation ,"
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Homburg, Stefan, 2002.
"Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero? ,"
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Homburg, Stefan, 2002.
"Arbeitslosigkeit und zweitbeste Steuer-Transfer-Systeme ,"
Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover
dp-262, Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
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