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Optimal income taxation and the shape of average tax rates

Alexis Parmentier (), Etienne Lehmann () and Jean Hindriks

Economics Bulletin, 2006, vol. 8, issue 2, 1-6

Abstract: We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing.

JEL-codes: H2 (search for similar items in EconPapers)
Date: 2006-03-23
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Citations: View citations in EconPapers (4)

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Working Paper: Optimal income taxation and the shape of average tax rates (2006)
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