Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates

Using the Mirrlees optimal income tax model with quasi-linear preferences, the paper examines conditions for marginal tax rates to be rising at high income levels and declining in an interval containing the modal skill. It examines conditions for the marginal tax rate to be higher at a low skill lev...

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Veröffentlicht in:	The American economic review 1998-03, Vol.88 (1), p.83-95
1. Verfasser:	Diamond, Peter A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Consumption taxes Economic models Economic theory Income distribution Income level Income tax Income taxes Labor supply Labor supply elasticity Marginal tax rate Optimal taxation Optimization Studies Tax rates Taxation
Online-Zugang:	Volltext
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