Optimal income taxation and the shape of average tax rates - Université de La Réunion
Journal Articles Economics Bulletin Year : 2006

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

Domains

Economics and Finance
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Alexis PARMENTIER  : Connect in order to contact the contributor

https://hal.univ-reunion.fr/hal-01248159

Submitted on : Thursday, December 24, 2015-4:37:11 PM

Last modification on : Thursday, August 1, 2024-1:48:06 PM

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hal-01248159 , version 1 (24-12-2015)

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  • HAL Id : hal-01248159 , version 1

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Jean Hindriks, Etienne Lehmann, Alexis Parmentier. Optimal income taxation and the shape of average tax rates. Economics Bulletin, 2006. ⟨hal-01248159⟩

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