Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/springer-journals/optimal-nonlinear-income-taxation-and-heterogeneous-preferences-vbqxokC50e
References (12)
-
M Feldstein (1976)
On the Theory of Tax ReformJournal of Public Economics, 6
-
N Stern (1976)
On the Specification of Models of Optimum Income TaxationJournal of Public Economics, 6
-
P Diamond (1998)
Optimal Income Taxation: An Example with a U-shaped Pattern of Optimal Marginal Tax RatesAmerican Economic Review, 88
-
J Mirrlees (1971)
An Exploration in the Theory of Optimal Income TaxationReview of Economic Studies, 38
-
H Rosen (1976)
An Approach to the Study of Income, Utility, and Horizontal EquityQuarterly Journal of Economics, 92
-
N Stern (1976)
Optimum Taxation with Errors in AdministrationJournal of Public Economics, 17
-
R Fair (1971)
The Optimal Distribution of IncomeQuarterly Journal of Economics, 85
-
H Rosen (1976)
A Methodology for Evaluating Tax Reform ProposalsJournal of Public Economics, 6
-
M A King (1983)
An Index of Inequality: With Applications to Horizontal Equity and Social MobilityEconometrica, 51
-
N Gemmell J Creedy (1982)
The Built-in Flexibility of Progressive Income Taxes: A Simple ModelPublic Finance, 37
-
T Tachibanaki Y Itaba (1987)
Measurement of Tax Progressivity when the Forms of Both Income Distribution and Tax Function are GivenEconomic Studies Quarterly, 38
-
J K Seade (1977)
On the Shape of Optimal Tax ScheduleJournal of Public Economics, 7
- Publisher
- Springer Journals
- Copyright
- 2001 Japanese Economic Association
- ISSN
- 1352-4739
- eISSN
- 1468-5876
- DOI
- 10.1111/1468-5876.00190
- Publisher site
- See Article on Publisher Site
Abstract
Abstract An attempt is made to find a nonlinear optimal income taxation structure for the Japanese income taxation system, assuming that individuals have heterogeneous preferences between income and leisure. Attention is paid to the horizontal equity considerations and the implications for income as distinguished between skilled and unskilled labour.
Journal
The Japanese Economic Review – Springer Journals
Published: Jun 1, 2001
Keywords: economics, general; microeconomics; macroeconomics/monetary economics//financial economics; econometrics; development economics; economic history