A NOTE ON THE OPTIMUM INCOME-TAX
成果类型：
Note
署名作者：
BRUNNER, JK
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90096-C
发表日期：
1993
页码：
445-451
关键词：
摘要：
This paper analyzes the optimum utilitarian income tax, with special attention given to the characterization of the lower end of the optimum tax function, in the case when the least qualified individuals do not work. Moreover, the positivity of the marginal tax rate throughout is shown to be a consequence of the desirability of redistribution of income or leisure, given the self-selection constraints and preferences fulfilling agent monotonicity and non-inferiority of leisure.
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