Optimal Tax Progression

• Autorzy: Emil Panek , Paweł Kliber
• Języki publikacji: EN

Abstrakty

EN

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)

Słowa kluczowe

EN

Theory of optimal taxation; Income tax; Tax system

PL

Teoria optymalnego opodatkowania; Podatek dochodowy; System podatkowy

• Czasopismo: Argumenta Oeconomica
• Rocznik: 2007
• Numer: nr 1-2 (19)
• Strony: 165--185

Twórcy

autor

Emil Panek

• Poznań University of Economics, Poland

autor

Paweł Kliber

• Poznań University of Economics, Poland

Bibliografia

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