Inequality Aversion and Marginal Taxes
分析了最优线性税收的下界，证明最优边际税率严格为正，并基于瑞典数据计算出该税率为29%。
The concept of a lower bound on optimal linear taxes is analyzed. A marginal tax rate is defined to be optimal if the corresponding state of the economy is a welfare maximum for some social welfare function reflecting at least a minimal aversion to inequality. The lower bound on optimal tax rates is proved to be strictly positive. This tax rate is also calculated in a numerical example based on Swedish data; the value obtained is 29 percent. Copyright 1990 by The editors of the Scandinavian Journal of Economics.