| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w3847 |
| 来源ID | Working Paper 3847 |
| The Optimal Two-Bracket Linear Income Tax | |
| Joel Slemrod; Shlomo Yitzhaki; Joram Mayshar | |
| 发表日期 | 1991-09-01 |
| 出版年 | 1991 |
| 语种 | 英语 |
| 摘要 | We investigate the optimal rate structure of an income tax system that is constrained to have only two brackets, plus a demogrant. We find that, in a two-class economy, Pareto efficient tax schedules feature at least one marginal tax rate equal to zero, and that the marginal tax rate may be increasing or declining. We next use numerical optimization techniques to study the optimal structure of such a tax system in a multi-person model that is a stylized version of an actual economy. We discover that in all cases the tax rate in the second (higher) bracket is less than the tax rate that applies to the first bracket but that progressivity, in the sense of a uniformly rising average tax rate, generally obtains. Compared to the optimal one-bracket (linear) tax system, both the highest and lowest income individuals are better off, while a middle range of taxpayers is worse off. |
| URL | https://www.nber.org/papers/w3847 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561176 |
| 推荐引用方式 GB/T 7714 | Joel Slemrod,Shlomo Yitzhaki,Joram Mayshar. The Optimal Two-Bracket Linear Income Tax. 1991. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w3847.pdf（311KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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