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.
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|Note:||In : Economics Bulletin, 8(2), 1-6, 2006|
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- BOADWAY, Robin & CUFF, Katherine & MARCHAND, Maurice, .
"Optimal income taxation with quasi-linear preferences revisited,"
CORE Discussion Papers RP
1466, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- 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.
- Robin Boadway & Katherine Cuff & Maurice Marchand, 1999. "Optimal Income Taxation With Quasi-Linear Preferences Revisited," Working Papers 984, Queen's University, Department of Economics.
- repec:bla:restud:v:49:y:1982:i:4:p:637-43 is not listed on IDEAS
- Diamond, Peter A, 1998.
"Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,"
American Economic Review,
American Economic Association, vol. 88(1), pages 83-95, March.
- 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.
- Emmanuel Saez, 2000.
"Using Elasticities to Derive Optimal Income Tax Rates,"
NBER Working Papers
7628, National Bureau of Economic Research, Inc.
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