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Optimal income taxation and the shape of average tax rates

  • Alexis PARMENTIER

    ()

    (Université Catholique de Louvain - Department of Economics)

  • Etienne LEHMANN

    ()

    (ERMES - Université Paris 2, Université Catholique de Louvain - Department of Economics and IZA)

  • Jean HINDRIKS

    ()

    (Université Catholique de Louvain - Department of Economics and CORE)

We 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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Article provided by AccessEcon in its journal Economics Bulletin.

Volume (Year): 8 (2006)
Issue (Month): 2 ()
Pages: 1-6

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Handle: RePEc:ebl:ecbull:eb-06h20002
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  1. Diamond, P., 1994. "Optimal Income Taxation: An Exemple with a U-Shaped Pattern of Optimal Marginal Tax Rates," Working papers 94-14, Massachusetts Institute of Technology (MIT), Department of Economics.
  2. Emmanuel Saez, 2000. "Using Elasticities to Derive Optimal Income Tax Rates," NBER Working Papers 7628, National Bureau of Economic Research, Inc.
  3. Boadway, Robin & Cuff, Katherine & Marchand, Maurice, 2000. " Optimal Income Taxation with Quasi-linear Preferences Revisited," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 2(4), pages 435-60.
  4. Seade, Jesus, 1982. "On the Sign of the Optimum Marginal Income Tax," Review of Economic Studies, Wiley Blackwell, vol. 49(4), pages 637-43, October.
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