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Author
Panek Emil (Poznań University of Economics, Poland), Kliber Paweł (Poznań University of Economics, Poland)
Title
Optimal Tax Progression
Source
Argumenta Oeconomica, 2007, nr 1-2 (19), s. 165-185, wykr., bibliogr. 17 poz.
Keyword
Teoria optymalnego opodatkowania, Podatek dochodowy, System podatkowy
Theory of optimal taxation, Income tax, Tax system
Note
summ.
Abstract
In the paper we try to find the optimal tax system. The government has to collect some amount of taxes. The society consists of agents with different wealth. The problem is to find such a tax rate for every level of wealth that the social welfare (measured as the sum of the personal utilities) is maximized. We consider two different models – the static one and the dynamic one. It turns out that the best tax system is progressive. However, if we consider the dynamics, then it comes out that there should be very high tax exemptions for investments. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
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Cited by
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ISSN
1233-5835
Language
eng
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