期刊名称：Discussion Papers in Economics / Department of Economics, University of York
出版年度：2012
卷号：2012
出版社：University of York
摘要：This paper addresses questions of the following nature: under what conditions does a welfare-improving reform of a nonlinear income tax system necessitate a change in a particular agents marginal tax rate or total tax burden? Our analysis is therefore a study in tax reform, rather than in optimal taxation. We consider a simple model with three types of agents (high-skill, middle-skill, and low-skill) who have preferences that are quasi-linear in labour. Under these assumptions and using our methodology, speci c characteristics of the initial suboptimal tax system can be determined when all welfare-improving tax reforms require speci ed changes in a particular agents tax treatment. Some other necessary features of the tax reform can also be determined. Thus, unlike many tax reform analyses in the literature, we are able to reach a number of clear-cut conclusions.
