Optimal income taxation and the shape of average tax rates

Jean Hindriks; Etienne Lehmann; Alexis Parmentier

Journal articles

Optimal income taxation and the shape of average tax rates

Jean Hindriks ¹ Etienne Lehmann ^{2, 3, 4} Alexis Parmentier ⁵

1 UCL - Université Catholique de Louvain

2 TEPP - Travail, Emploi et Politiques Publiques

3 CREST - Centre de Recherche en Économie et Statistique

4 ERMES - Equipe de recherche sur les marches, l'emploi et la simulation

5 EPEE - Centre d'Etudes des Politiques Economiques

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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Journal articles

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Humanities and Social Sciences / Economics and Finance

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Submitted on : Thursday, December 24, 2015 - 4:37:11 PM
Last modification on : Monday, June 29, 2020 - 2:30:04 PM

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