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23 mars 2006
- handle: 10670/1.arqw4p
- hal: hal-01248159
info:eu-repo/semantics/OpenAccess
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Jean Hindriks et al., « Optimal income taxation and the shape of average tax rates », HAL-SHS : économie et finance, ID : 10670/1.arqw4p
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We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing. We wish to thank Mathias Hungerbühler and Laurence Jacquet for stimulating discussions. Citation: HINDRIKS, Jean, Etienne LEHMANN, and Alexis PARMENTIER, (2006) "Optimal income taxation and the shape of average tax rates.