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A Reconsideration of the Optimal Income Tax

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  • Kevin Roberts
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    Abstract

    This paper develops a formula for the optimal nonlinear income tax, the terms of which are familiar from the theory of linear income taxation. The development uses the idea of a perturbation of the optimal schedule and is based upon as assumption of differentiability. It is also shown that the introduction of non-differentiability, implying bunching of taxpayers, may be desirable and, in this case, the optimal schedule may be difficult to determine. The analysis can be applied to nonlinear tax reform.

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    File URL: http://www.economics.ox.ac.uk/materials/working_papers/paper006.pdf
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    Bibliographic Info

    Paper provided by University of Oxford, Department of Economics in its series Economics Series Working Papers with number 6.

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    Date of creation: 01 Mar 2000
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    Handle: RePEc:oxf:wpaper:6

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    Related research

    Keywords: nonlinear taxation; income taxation; bunching; tax reform;

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