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Using the Discrete Model to Derive Optimal Income Tax Rates
Uppsala University.
2015 (English)In: Finanzarchiv, ISSN 0015-2218, E-ISSN 1614-0974, Vol. 71, no 1, 106-117 p.Article in journal (Refereed) Published
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Text
Abstract [en]

I demonstrate how the discrete model of optimum income taxation can be used to derive the structure of optimal income tax rates. I compare simulations of the discrete and continuous models of optimum income taxation under identical circumstances, based on U.S. wage data. The two models produce similar results once the number of types used to represent the skill distribution is sufficiently large. Whether the discrete or the continuous model is used, in order to accurately capture the shape of the optimal schedule of marginal tax rates, a large number of taxpayers should be employed.

Place, publisher, year, edition, pages
2015. Vol. 71, no 1, 106-117 p.
Keyword [en]
optimum income taxation, simulations, computational methods
National Category
Economics
Research subject
Economy, Economics
Identifiers
URN: urn:nbn:se:lnu:diva-51244DOI: 10.1628/001522115X14206439673134ISI: 000353859000005OAI: oai:DiVA.org:lnu-51244DiVA: diva2:913811
Available from: 2015-06-16 Created: 2016-03-22 Last updated: 2016-03-24Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf