Optimal income taxation and the shape of average tax rates
(2006) Economics Bulletin — Vol. 8, n° 2, p. 1-6 (2006)
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- Authors
- Abstract
- We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing.
- Affiliations
Université Paris Department of Economics
Citations
Hindriks, J., Lehmann, E., & Parmentier, A. (2006). Optimal income taxation and the shape of average tax rates. Economics Bulletin, 8(2), 1-6. https://hdl.handle.net/2078.5/250125 (Original work published 2006)