The Logarithmic Progressive Income Tax

Lawrence Briskin
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Lawrence Briskin: U.S. Air Force

Journal of Income Distribution, 2013, vol. 22, issue 1, 70-88

Abstract: Until now the progressivity of the personal income tax has been arbitrarily set by Congress. Here we propose that logarithmic progression in the form t/g = M log g + B, should be used. With the logarithmic progression, everyone at all income levels is subject to the same progressivity. At all income levels, if income changes by x per cent, the tax rate changes by y percent. By modifying the constants M and B, the formula can be adapted to the varying needs of the economy.

Keywords: flat rate tax; logarithmic income tax; optimal tax; progressive tax (search for similar items in EconPapers)
JEL-codes: H22 H23 H24 (search for similar items in EconPapers)
Date: 2013
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