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. |
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