Using Elasticities to Derive Optimal Income Tax Rates
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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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美国国家经济研究局创建时间：
2000-03-01
