English, Article, Journal or magazine article edition: A Reconsideration of the Optimal Income Tax Kevin Roberts

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Bookmark: http://trove.nla.gov.au/version/20443
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • A Reconsideration of the Optimal Income Tax
Author
  • Kevin Roberts
Physical Description
  • preprint
Notes
  • 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 introduction of non-differentiability, implying bunching of taxpayers, may be desirable and, in this case, the optimal schedule may be difficult to determine. The analysis can be applied to nonlinear tax reform.
  • nonlinear taxation, income taxation, bunching, tax reform
  • RePEc:oxf:wpaper:006
Language
  • English
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