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Mathematical and Graphical Interpretation of Tax Tables

Author

Listed:
  • Yüksel, Cihan

    (Mersin University)

Abstract

The average tax rate and the marginal tax rate are the most important tools used to distinguish tax table types and perceive structure of tax table. The relationship between these two variables and progress within themselves gives us many clues about the tax tables. In this study, after describing the theoretical background of tax tables, the mathematical background has been put forward by proving some proposals related to tax tables. The tax amount, the average tax rate and the marginal tax rate are formulated separately for each tax table type and the relationships among them are shown mathematically. Then the progress of the average tax rate curve under certain conditions is interpreted geometrically.

Suggested Citation

  • Yüksel, Cihan, 2017. "Mathematical and Graphical Interpretation of Tax Tables," Bulletin of Economic Theory and Analysis, BETA Journals, vol. 2(1), pages 31-62, Ocak-Mart.
    • Handle: RePEc:ris:betajl:0007
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    More about this item

    Keywords

    Tax Tables; Progression; Average Tax Rate; Marginal Tax Rate;
    All these keywords.

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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