Optimal income taxation and the shape of average tax rates
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.
Volume (Year): 8 (2006)
Issue (Month): 2 ()
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References listed on IDEAS
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- Boadway, Robin & Cuff, Katherine & Marchand, Maurice, 2000.
" Optimal Income Taxation with Quasi-linear Preferences Revisited,"
Journal of Public Economic Theory,
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