Is the optimal income tax regressive?

Xavier Ruiz del Portal

Economics Letters, 2008, vol. 100, issue 3, 402-404

Abstract: A class of solutions that violates the standard results on the sign and shape of optimal tax-rates is shown to be less exceptional than what might be expected, thus casting doubt on the general necessity of qualitative features of income tax-schedules accepted heretofore.

Date: 2008
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