The Optimal Income Tax: Restatement and Extensions

Stefan Homburg

FinanzArchiv: Public Finance Analysis, 2001, vol. 58, issue 4, 363-395

Abstract: The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous, differentiable almost everywhere, and possess left-and right-derivatives at every point of non-differentiability. These tax schedules even become differentiable in the limit. Numerical examples are provided.

JEL-codes: D3 H2 (search for similar items in EconPapers)
Date: 2001
References: Add references at CitEc
Citations: View citations in EconPapers (13)

Downloads: (external link)
https://www.mohrsiebeck.com/en/article/the-optimal ... 16280015221022905812
Fulltext access is included for subscribers to the printed version.

Related works:
Working Paper: The Optimal Income Tax: Restatement and Extensions (2002)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mhr:finarc:urn:sici:0015-2218(200211)58:4_363:toitra_2.0.tx_2-f

Ordering information: This journal article can be ordered from
Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany

Access Statistics for this article

FinanzArchiv: Public Finance Analysis is currently edited by Alfons Weichenrieder, Ronnie Schöb and Jean-François Tremblay

More articles in FinanzArchiv: Public Finance Analysis from Mohr Siebeck, Tübingen
Bibliographic data for series maintained by Thomas Wolpert ().