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Optimal income taxation and the shape of average tax rates

  • HINDRIKS, Jean
  • LEHMANN, Etienne
  • PARMENTIER, Alexis

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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Paper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers RP with number 1860.

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Date of creation:
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Handle: RePEc:cor:louvrp:1860
Note: In : Economics Bulletin, 8(2), 1-6, 2006
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  1. 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).
  2. repec:bla:restud:v:49:y:1982:i:4:p:637-43 is not listed on IDEAS
  3. 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.
  4. 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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