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The Optimal Progressive Income Tax -- The Existence and the Limit Tax Rates

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Author Info
Mamoru Kaneko (University of Tsukuba)

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Abstract

The purpose of this paper is to consider the problem of optimal income taxation in the domain of progressive (convex) income tax function. This paper proves the existence of an optimal tax function and that the optimal marginal and average tax rates tend asymptotically to 100 percent as income level becomes arbitrarily high.

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File URL: http://cowles.econ.yale.edu/P/cp/p05b/p0558.pdf
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File URL: http://cowles.econ.yale.edu/P/cd/d05b/d0599.pdf
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Paper provided by Cowles Foundation, Yale University in its series Cowles Foundation Discussion Papers with number 599.

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Length: 47 pages
Date of creation: Aug 1981
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Publication status: Published in Mathematical Social Sciences (1982), 3: 193-222
Handle: RePEc:cwl:cwldpp:599

Note: CFP 558.
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Postal: Cowles Foundation, Yale University, Box 208281, New Haven, CT 06520-8281 USA

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References listed on IDEAS
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.:
  1. Kaneko, Mamoru, 1981. "On the Existence of an Optimal Income Tax Schedule," Review of Economic Studies, Blackwell Publishing, vol. 48(4), pages 633-42, October. [Downloadable!] (restricted)
  2. Fair, Ray C, 1971. "The Optimal Distribution of Income," The Quarterly Journal of Economics, MIT Press, vol. 85(4), pages 551-79, November. [Downloadable!] (restricted)
  3. Seade, J. K., 1977. "On the shape of optimal tax schedules," Journal of Public Economics, Elsevier, vol. 7(2), pages 203-235, April. [Downloadable!] (restricted)
  4. Feldstein, Martin, 1973. "On the optimal progressivity of the income tax," Journal of Public Economics, Elsevier, vol. 2(4), pages 357-376. [Downloadable!] (restricted)
  5. Nash, John, 1950. "The Bargaining Problem," Econometrica, Econometric Society, vol. 18(2), pages 155-162, April. [Downloadable!] (restricted)
  6. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Blackwell Publishing, vol. 38(114), pages 175-208, April. [Downloadable!] (restricted)
  7. Kim, Ki Hang & Roush, Fred W., 1981. "Economic planning based on social preference functions," Mathematical Social Sciences, Elsevier, vol. 1(2), pages 193-200, January. [Downloadable!] (restricted)
  8. Kaneko, Mamoru, 1981. "The Nash social welfare function for a measure space of individuals," Journal of Mathematical Economics, Elsevier, vol. 8(2), pages 173-200, July. [Downloadable!] (restricted)
  9. Kaneko, Mamoru & Nakamura, Kenjiro, 1979. "The Nash Social Welfare Function," Econometrica, Econometric Society, vol. 47(2), pages 423-35, March. [Downloadable!] (restricted)
  10. Aumann, Robert J., 1977. "The St. Petersburg paradox: A discussion of some recent comments," Journal of Economic Theory, Elsevier, vol. 14(2), pages 443-445, April. [Downloadable!] (restricted)
  11. Ordover, J. A. & Phelps, E. S., 1979. "The concept of optimal taxation in the overlapping-generations model of capital and wealth," Journal of Public Economics, Elsevier, vol. 12(1), pages 1-26, August. [Downloadable!] (restricted)
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