haku: @author Saez, E. / yhteensä: 7
viite: 6 / 7
Tekijä: | Saez, E. |
Otsikko: | Using elasticities to derive optimal income tax rates |
Lehti: | Review of Economic Studies
2001 : JAN, VOL. 68:1(234), p. 205-229 |
Asiasana: | INCOME TAX |
Vapaa asiasana: | ELASTICITIES OF EARNINGS TAX RATES |
Kieli: | eng |
Tiivistelmä: | This paper derives optimal income tax formulas using compensated and uncompensated elasticities of earnings with respect to tax rates. A simple formula for the high income optimal tax rate is obtained as a function of these elasticities and the thickness of the top tail of the income distribution. |
SCIMA