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Panek Emil (Poznań University of Economics, Poland), Kliber Paweł (Poznań University of Economics, Poland)
Optimal Tax Progression
Argumenta Oeconomica, 2007, nr 1-2 (19), s. 165-185, wykr., bibliogr. 17 poz.
Słowa kluczowe
Teoria optymalnego opodatkowania, Podatek dochodowy, System podatkowy
Theory of optimal taxation, Income tax, Tax system
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)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
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