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The Logarithmic Progressive Income Tax

Author

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  • Lawrence Briskin

    (U.S. Air Force)

Abstract

Until now the progressivity of the personal income tax has been arbitrarily set by Congress. Here we propose that logarithmic progression in the form t/g = M log g + B, should be used. With the logarithmic progression, everyone at all income levels is subject to the same progressivity. At all income levels, if income changes by x per cent, the tax rate changes by y percent. By modifying the constants M and B, the formula can be adapted to the varying needs of the economy.

Suggested Citation

  • Lawrence Briskin, 2013. "The Logarithmic Progressive Income Tax," Journal of Income Distribution, Ad libros publications inc., vol. 22(1), pages 70-88, March.
    • Handle: RePEc:jid:journl:y:2013:v:22:i:1:p:70-88
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    File URL: http://jid.journals.yorku.ca/index.php/jid/article/view/36120
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    More about this item

    Keywords

    flat rate tax; logarithmic income tax; optimal tax; progressive tax;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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