最优所得税:最优边际税率呈U型模式的一个例子:评论

Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates: Comment

American Economic Review · 2000
被引 61
人大 A+FT50ABS 4*

中文导读

评论了关于最优边际税率呈U型模式的例子,基于Dahan和Strawczynski在《美国经济评论》上的文章,对最优所得税理论提出见解。

Abstract

Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates: Comment by Momi Dahan and Michel Strawczynski. Published in volume 90, issue 3, pages 681-686 of American Economic Review, June 2000

最优边际税率U型模式最优所得税评论