Is the optimal income tax regressive?

被引：4

作者：

del Portal, X. Ruiz ^{[1
]}

机构：

[1] Univ Lleida, Dept Appl Econ, Lleida 25001, Spain

来源：

ECONOMICS LETTERS | 2008年 / 100卷 / 03期

关键词：

optimal income tax; intervals of singularity; monotonicity constraint;

D O I：

10.1016/j.econlet.2008.03.004

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

A class of solutions that violates the standard results on the sign and shape of optimal tax-rates is shown to be less exceptional than what might be expected, thus casting doubt on the general necessity of qualitative features of income tax-schedules accepted heretofore. (C) 2008 Elsevier B.V. All rights reserved.

引用

页码：402 / 404

页数：3

共 7 条

[1] A NOTE ON THE OPTIMUM INCOME-TAX [J].