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

Research output: Contribution to journal › Article

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

Fingerprint

Keywords

Nash social welfare function
optimal income tax
Progressive income tax

ASJC Scopus subject areas

Statistics, Probability and Uncertainty
Economics and Econometrics

Cite this

Kaneko, M. (1982). The optimal progressive income tax. The existence and the limit tax rates. Mathematical Social Sciences, 3(2), 193-221. https://doi.org/10.1016/0165-4896(82)90056-7

@article{175e3da453a04deba63e4ff1b6a68d20,

title = "The optimal progressive income tax. The existence and the limit tax rates",

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.",

keywords = "Nash social welfare function, optimal income tax, Progressive income tax",

author = "Mamoru Kaneko",

year = "1982",

doi = "10.1016/0165-4896(82)90056-7",

language = "English",

volume = "3",

pages = "193--221",

journal = "Mathematical Social Sciences",

issn = "0165-4896",

publisher = "Elsevier",

number = "2",

}

TY - JOUR

T1 - The optimal progressive income tax. The existence and the limit tax rates

AU - Kaneko, Mamoru

PY - 1982

Y1 - 1982

N2 - 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.

AB - 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.

KW - Nash social welfare function

KW - optimal income tax

KW - Progressive income tax

UR - http://www.scopus.com/inward/record.url?scp=49049141792&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=49049141792&partnerID=8YFLogxK

U2 - 10.1016/0165-4896(82)90056-7

DO - 10.1016/0165-4896(82)90056-7

M3 - Article

AN - SCOPUS:49049141792

VL - 3

SP - 193

EP - 221

JO - Mathematical Social Sciences

JF - Mathematical Social Sciences

SN - 0165-4896

IS - 2

ER -

Access to Document

10.1016/0165-4896(82)90056-7