Detail Using elasticities to derive optimal income tax rates (in Review of economic studies no 68) Bibliografi Author: Saez, Emmanuel Topik: Income Tax Rates Bahasa: (EN )     Tahun Terbit: 2001     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: using elasticities to derive.pdf (158.14KB; 0 download) Abstract This paper derives optimal income tax formulas using compensated an uncompensated elasticities of earnings with respect to tax rates. A simple formula for the high income optimal tax rate is obtained as a function of these elasticities and the thickness of the top tall of the income distribution. In the general non-linear income tax problem, this method using elasticities shows precisely how the different economics effects come into play and which are the key relevant parameters in the optimal income tax formulas of Mirrlees. The optimal non linear tax rate formulas are expressed in terms of elasticities and the shape of the income distribution. These formulas are implemented numerically using empirical earning distributions and a range of realistic elasticity parameters. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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