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Optimal income taxation and the shape of average tax rates

Abstract : 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. We wish to thank Mathias Hungerbühler and Laurence Jacquet for stimulating discussions. Citation: HINDRIKS, Jean, Etienne LEHMANN, and Alexis PARMENTIER, (2006) "Optimal income taxation and the shape of average tax rates.
Keywords : Optimal taxation
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https://hal.univ-reunion.fr/hal-01248159
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Jean Hindriks, Etienne Lehmann, Alexis Parmentier. Optimal income taxation and the shape of average tax rates. Economics Bulletin, Economics Bulletin, 2006. ⟨hal-01248159⟩

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