The Optimal Income Tax: Restatement and Extensions
نویسنده
چکیده
The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous, differentiable almost everywhere and possess leftand right-derivatives at every point of non-differentiability. These tax schedules even become differentiable in the limit. Numerical examples are provided. (JEL: H 2, D 3).
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تاریخ انتشار 2001