The Optimal Exemption

Kemper W. Moreland

National Tax Journal, 1992, vol. 45, issue 4, 421-31

Abstract: Uses simulations to find the optimal tax rate and exemption under a flat-rate income tax. Shows that assuming a low rate and exemption to be optimal generally is unwarranted. In addition this flat tax is compared to the linear income tax.

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:45:y:1992:i:4:p:421-31

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