Optimal income taxation and the shape of average tax rates
Résumé
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.
Domaines
Economies et finances| Origine | Fichiers produits par l'(les) auteur(s) |
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