期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2010
卷号：2010
出版社：Bergen
摘要：This paper assumes the standard optimal income tax model of Mirrlees (Review of Economic
Studies, 1971). It gives fairly mild conditions under which the optimal nonlinear labor income tax
profile derived under maximin has higher marginal tax rates than the ones derived with welfarist
criteria that sum over the population any concave transformation of individual utilities. This strict
dominance result is always valid close to the bounds of the skill distribution and almost everywhere
(except at the upper bound) when quasilinear-in-consumption preferences are assumed.
