A reconsideration of the optimal income tax
This paper develops a formula for the optimal nonlinear income tax, the terms of which are familiar from the theory of linear income taxation. The development uses the idea of a perturbation of the optimal schedule and is based upon as assumption of differentiability. It is also shown that the intro...
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| Format: | Working paper |
| Veröffentlicht: |
University of Oxford
2000
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