A REEXAMINATION OF THE OPTIMAL NONLINEAR INCOME-TAX
成果类型：
Article
署名作者：
EBERT, U
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(92)90063-L
发表日期：
1992
页码：
47-73
关键词：
摘要：
This paper investigates Mirrlees' model of optimal income taxation. It provides a concrete example of utility and density functions for which the solution to the usual (first-order) model is not implementable, i.e. an example where the first-order approach does not work. Adding second-order conditions leads to an extended model and to implementable solutions. If these conditions are binding one gets a kink in the optimal net-income schedule and bunching of individuals occurs. The properties of an optimal nonlinear income tax are reexamined within the extended model.
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