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The Optimal Progressive Income Tax -- The Existence and the Limit Tax Rates

  • Mamoru Kaneko

    (University of Tsukuba)

The purpose of this paper is to consider the problem of optimal income taxation in the domain of progressive (convex) income tax function. This paper proves the existence of an optimal tax function and that the optimal marginal and average tax rates tend asymptotically to 100 percent as income level becomes arbitrarily high.

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File URL: http://cowles.econ.yale.edu/P/cd/d05b/d0599.pdf
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Paper provided by Cowles Foundation for Research in Economics, Yale University in its series Cowles Foundation Discussion Papers with number 599.

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Length: 47 pages
Date of creation: Aug 1981
Date of revision:
Publication status: Published in Mathematical Social Sciences (1982), 3: 193-222
Handle: RePEc:cwl:cwldpp:599
Note: CFP 558.
Contact details of provider: Postal: Yale University, Box 208281, New Haven, CT 06520-8281 USA
Phone: (203) 432-3702
Fax: (203) 432-6167
Web page: http://cowles.econ.yale.edu/

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Order Information: Postal: Cowles Foundation, Yale University, Box 208281, New Haven, CT 06520-8281 USA

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  1. Kaneko, Mamoru, 1981. "The Nash social welfare function for a measure space of individuals," Journal of Mathematical Economics, Elsevier, vol. 8(2), pages 173-200, July.
  2. Nash, John, 1950. "The Bargaining Problem," Econometrica, Econometric Society, vol. 18(2), pages 155-162, April.
  3. Kaneko, Mamoru & Nakamura, Kenjiro, 1979. "The Nash Social Welfare Function," Econometrica, Econometric Society, vol. 47(2), pages 423-35, March.
  4. Seade, J. K., 1977. "On the shape of optimal tax schedules," Journal of Public Economics, Elsevier, vol. 7(2), pages 203-235, April.
  5. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  6. Kaneko, Mamoru, 1981. "On the Existence of an Optimal Income Tax Schedule," Review of Economic Studies, Wiley Blackwell, vol. 48(4), pages 633-42, October.
  7. Fair, Ray C, 1971. "The Optimal Distribution of Income," The Quarterly Journal of Economics, MIT Press, vol. 85(4), pages 551-79, November.
  8. Aumann, Robert J., 1977. "The St. Petersburg paradox: A discussion of some recent comments," Journal of Economic Theory, Elsevier, vol. 14(2), pages 443-445, April.
  9. Kim, Ki Hang & Roush, Fred W., 1981. "Economic planning based on social preference functions," Mathematical Social Sciences, Elsevier, vol. 1(2), pages 193-200, January.
  10. Ordover, J. A. & Phelps, E. S., 1979. "The concept of optimal taxation in the overlapping-generations model of capital and wealth," Journal of Public Economics, Elsevier, vol. 12(1), pages 1-26, August.
  11. Feldstein, Martin, 1973. "On the optimal progressivity of the income tax," Journal of Public Economics, Elsevier, vol. 2(4), pages 357-376.
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