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Is the optimal income tax regressive?

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  • Ruiz del Portal, X.

Abstract

A class of solutions that violates the standard results on the sign and shape of optimal tax-rates is shown to be less exceptional than what might be expected, thus casting doubt on the general necessity of qualitative features of income tax-schedules accepted heretofore.

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  • Ruiz del Portal, X., 2008. "Is the optimal income tax regressive?," Economics Letters, Elsevier, vol. 100(3), pages 402-404, September.
    • Handle: RePEc:eee:ecolet:v:100:y:2008:i:3:p:402-404
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    References listed on IDEAS

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    1. Seade, J. K., 1977. "On the shape of optimal tax schedules," Journal of Public Economics, Elsevier, vol. 7(2), pages 203-235, April.
    2. Brunner, Johann K., 1993. "A note on the optimum income tax," Journal of Public Economics, Elsevier, vol. 50(3), pages 445-451, March.
    3. Jesus Seade, 1982. "On the Sign of the Optimum Marginal Income Tax," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 49(4), pages 637-643.
    4. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
    5. X. RUIZ del PORTAL, 2007. "The Problem of Optimum Income Taxation: A Remark on Its Monotonicity Constraint," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(2), pages 265-283, April.
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    1. Ruiz del Portal, X., 2010. "On the qualitative properties of the optimal income tax," Mathematical Social Sciences, Elsevier, vol. 59(3), pages 288-298, May.
    2. Arbex Marcelo & Mattos Enlinson & Trudeau Christian, 2012. "Poverty, Informality and the Optimal General Income Tax Policy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-22, July.

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