Optimal income taxation and the shape of average tax rates

Economics Bulletin

Volumn 8, Issue 1, 2006, Pages

  Hindriks, Jean ^a   Lehmann, Etienne ^a   Parmentier, Alexis ^a  

^a UNIVERSITÉ CATHOLIQUE DE LOUVAIN   (Belgium)

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Indexed keywords

EID: 55549095393     PISSN: None     EISSN: 15452921     Source Type: Journal    
DOI: None     Document Type: Article

References (9)

1. Boadway, R., Cuff, K, Marchand, M., (2000), Optimal Income Taxation With Quasi-Linear Preferences Revisited, Journal of Public Economic Theory, 2(4), 435-460.
2. Diamond, P., (1998), Optimal Income Taxation: an example with a U-shapped pattern of Optimal marginal tax rates, American Economic Review, 88, 83-95.
3. Immervoll, H. (2004), Average and Marginal Effective Tax Rates facing workers in the E.U. A Micro level Analysis, distributions, and driving factors, EUROMOD Working Paper N.EM6/04, http://www.iser.essex.ac.uk/msu/emod/publications/emwp0604.pdf
4. Mirrlees, J. A. (1971), An Exploration in the Theory of Optimal Income Taxation, Review of Economic Studies, 38, 175-208.
5. Piketty, T., (1997), La Redistribution Fiscale face au Chômage, Revue Française d'Economie, 12, 157-201.
6. Saez, E., (2001), Using Elasticities to Derive Optimal Income Tax Rates, Review of Economic Studies, 68, 205-229.
7. Salanié, B., (2003), The Economics of Taxation, MIT Press.
8. Seade, J., (1982), On the sign of the Optimum Marginal Income Tax, Review of Economic Studies, 49, 637-643.
9. Werning, I., (2000), An Elementary Proof of Positive Optimal Marginal Taxes, MIT, http://econwww. mit.edu/faculty/download_pdf.php?id=926.