The optimal progressive income tax. The existence and the limit tax rates

Mamoru Kaneko

doi:10.1016/0165-4896(82)90056-7

The optimal progressive income tax. The existence and the limit tax rates

Mamoru Kaneko^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

3 Citations (Scopus)

Abstract

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

Original language	English
Pages (from-to)	193-221
Number of pages	29
Journal	Mathematical Social Sciences
Volume	3
Issue number	2
DOIs	https://doi.org/10.1016/0165-4896(82)90056-7
Publication status	Published - 1982
Externally published	Yes

Keywords

Nash social welfare function
optimal income tax
Progressive income tax

ASJC Scopus subject areas

Statistics, Probability and Uncertainty
Economics and Econometrics

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10.1016/0165-4896(82)90056-7

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

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KW - optimal income tax

KW - Progressive income tax

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JO - Mathematical Social Sciences

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The optimal progressive income tax. The existence and the limit tax rates

Abstract

Keywords

ASJC Scopus subject areas

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