The Optimal Progressive Income Tax -- The Existence and the Limit Tax Rates

Mamoru Kaneko ()

No 599, Cowles Foundation Discussion Papers from Cowles Foundation for Research in Economics, Yale University

Abstract: The purpose of this paper is to consider the problem of optimal income taxation in the domain of progressive (convex) income tax function. This paper proves the existence of an optimal tax function and that the optimal marginal and average tax rates tend asymptotically to 100 percent as income level becomes arbitrarily high.

Pages: 47 pages
Date: 1981-08
Note: CFP 558.
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Mathematical Social Sciences (1982), 3: 193-222

Downloads: (external link)
https://cowles.yale.edu/sites/default/files/files/pub/d05/d0599.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found

Related works:
Journal Article: The optimal progressive income tax: The existence and the limit tax rates (1982)
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:cwl:cwldpp:599

Ordering information: This working paper can be ordered from
Cowles Foundation, Yale University, Box 208281, New Haven, CT 06520-8281 USA
The price is None.

Access Statistics for this paper

More papers in Cowles Foundation Discussion Papers from Cowles Foundation for Research in Economics, Yale University Yale University, Box 208281, New Haven, CT 06520-8281 USA. Contact information at EDIRC.
Bibliographic data for series maintained by Brittany Ladd ().