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

Mamoru Kaneko

研究成果: Article査読

3 被引用数 (Scopus)

抄録

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.

本文言語English
ページ(範囲)193-221
ページ数29
ジャーナルMathematical Social Sciences
3
2
DOI
出版ステータスPublished - 1982
外部発表はい

ASJC Scopus subject areas

  • Statistics, Probability and Uncertainty
  • Economics and Econometrics

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