On Optimal Non-linear Income Taxation: Numerical Results Revisited

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dc.contributor.author Tuomala, Matti -
dc.date.accessioned 2012-06-17T20:08:58Z
dc.date.available 2012-06-17 18:48:35 -
dc.date.available 2012-06-17T20:08:58Z
dc.date.issued 2003 -
dc.identifier.isbn 951-44-5774-9 -
dc.identifier.issn 1458-1191 -
dc.identifier.uri http://tampub.uta.fi/handle/10024/65464
dc.description.abstract Based on numerical simulations there seems to be a kind of consensus in the optimal tax literature that the marginal tax rate should fall rather than rise with income. Retaining the same formal structure as in Mirrlees (1971) this paper shows that this consensus is sensitive to a choice of the assumed form of utility of consumption. For the utility function quadratic in consumption optimum tax schedules look rather like those traditionally chosen by governments, i.e. the marginal tax rates rise with income. -
dc.format.extent 13 -
dc.language.iso en -
dc.publisher Tampereen yliopisto -
dc.title On Optimal Non-linear Income Taxation: Numerical Results Revisited -
dc.type fi=Erillisteos | en=Monograph| -
dc.identifier.urn urn:isbn:951-44-5774-9 -
dc.type.version fi=Kustantajan versio | en=Publisher's version| -
dc.subject.okm fi=Kansantaloustiede | en=Economics| -
dc.oldstats 601 -
dc.seriesname.electronic Tampere Economic Working Papers Net Series
dc.relation.numberinserieselectronic 17/2003

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