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2007 | nr 1-2 (19) | 165--185
Tytuł artykułu

Optimal Tax Progression

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In the paper we try to find the optimal tax system. The government has to collect some amount of taxes. The society consists of agents with different wealth. The problem is to find such a tax rate for every level of wealth that the social welfare (measured as the sum of the personal utilities) is maximized. We consider two different models – the static one and the dynamic one. It turns out that the best tax system is progressive. However, if we consider the dynamics, then it comes out that there should be very high tax exemptions for investments. (original abstract)
Opis fizyczny
  • Poznań University of Economics, Poland
  • Poznań University of Economics, Poland
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