Using Elasticities to Derive Optimal Income Tax Rates
收藏NBER2000-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w7628
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资源简介：
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.
提供机构：
美国国家经济研究局
创建时间：
2000-03-01
