Add to ORKGThis theoretical note proves a theorem on income tax rates. In particular, it proves that if the marginal utility of income is declining as income rises and if the relationship is represented by a rectangular hyperbola, under the equal proportional sacrifice principle, the tax rate will always be proportional
The fundamental rule of benefit-cost analysis is that if taxes are non-distortionary, then a necessa...
The case for progressive income taxation is often based on the classic result of Jakobsson (1976) an...
We investigate the efficiency of equal sacrifice tax schedules in an economy which primitives are ex...
This theoretical note proves a theorem on income tax rates. In particular, it proves that if the mar...
This paper derives the type of tax system (progressive, proportional or regressive) required by diff...
8 This paper derives the type of tax system (progressive, proportional orAbstract regressive) requir...
A classical problem in public finance is: when does equal sacrifice imply progressive taxation? Supp...
Abstract of associated article: In an economy which primitives are exactly those in Mirrlees (1971),...
In the history of economic thoughts the problem of a "just" tax rate structure has played an importa...
21 p.What does an equal sacrifice tax look like in the case of a rank-dependent social welfare funct...
In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency o...
In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency o...
Based on numerical simulations there seems to be a kind of consensus in the optimal tax literature t...
Using numerical calculations we show in the optimal income tax model that a realistic value for the ...
We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically...
The fundamental rule of benefit-cost analysis is that if taxes are non-distortionary, then a necessa...
The case for progressive income taxation is often based on the classic result of Jakobsson (1976) an...
We investigate the efficiency of equal sacrifice tax schedules in an economy which primitives are ex...
This theoretical note proves a theorem on income tax rates. In particular, it proves that if the mar...
This paper derives the type of tax system (progressive, proportional or regressive) required by diff...
8 This paper derives the type of tax system (progressive, proportional orAbstract regressive) requir...
A classical problem in public finance is: when does equal sacrifice imply progressive taxation? Supp...
Abstract of associated article: In an economy which primitives are exactly those in Mirrlees (1971),...
In the history of economic thoughts the problem of a "just" tax rate structure has played an importa...
21 p.What does an equal sacrifice tax look like in the case of a rank-dependent social welfare funct...
In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency o...
In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency o...
Based on numerical simulations there seems to be a kind of consensus in the optimal tax literature t...
Using numerical calculations we show in the optimal income tax model that a realistic value for the ...
We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically...
The fundamental rule of benefit-cost analysis is that if taxes are non-distortionary, then a necessa...
The case for progressive income taxation is often based on the classic result of Jakobsson (1976) an...
We investigate the efficiency of equal sacrifice tax schedules in an economy which primitives are ex...