文章基本信息
- 标题：Optimal income taxation and the shape of average tax rates
- 本地全文：下载
- 作者：Alexis PARMENTIER ; Etienne LEHMANN ; Jean HINDRIKS 等
- 期刊名称：Economics Bulletin
- 电子版ISSN：1545-2921
- 出版年度：2006
- 卷号：8
- 出版社：Economics Bulletin
- 摘要：We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing.
