Optimal Nonlinear Income Taxation and Heterogeneous Preferences

Naosumi Atoda and Toshiaki Tachibanaki

The Japanese Economic Review, 2001, vol. 52, issue 2, 198-207

Abstract: An attempt is made to find a nonlinear optimal income taxation structure for the Japanese income taxation system, assuming that individuals have heterogeneous preferences between income and leisure. Attention is paid to the horizontal equity considerations and the implications for income as distinguished between skilled and unskilled labour. JEL Classification Numbers: H20, H55, I31.

Date: 2001
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