Optimal marginal and average income taxation under maximin

• 成果类型: Article
• 署名作者: Boadway, Robin; Jacquet, Laurence
• 署名单位: Norwegian School of Economics (NHH); Queens University - Canada
• 刊物名称: JOURNAL OF ECONOMIC THEORY
• ISSN/ISSBN: 0022-0531
• DOI: 10.1016/j.jet.2008.01.003
• 发表日期: 2008
• 页码: 425-441
• 关键词: Maximin; Optimal income taxation

摘要

Using the Mirrlees optimal income tax model under maximin, we derive fairly mild conditions for a decreasing marginal tax rate throughout the skill distribution with no bunching, a strictly concave tax function in income and a single-peaked average tax schedule. Assuming additive preferences and an isoelastic disutility of labor function, these tax profiles are implied by aggregate skills that are non-decreasing with the skill level. If preferences are quasilinear in leisure or in consumption, these tax profiles are also obtained tinder a large set of skill distributions. (C) 2008 Elsevier Inc. All rights reserved.