Comparative Static Properties of Optimal Nonlinear Income Taxes
在有限人口的Mirrlees所得税模型中，分析社会福利函数权重、生产约束斜率和效用函数参数变化对消费、税前收入、效用和边际税率的影响。
Comparative static properties of optimal nonlinear income taxes are obtained for a finite population version o f the Mirrlees income-tax model with a weighted utilitarian social we lfare function and quasilinear preferences. The parameters which are varied are the weights in the welfare function, the slope of the prod uction constraint, and a parameter in the utility function. The endog enous variables are the consumers' consumption levels, pretax incomes (labor supplies in efficiency units), utility levels, and marginal t ax rates. Copyright 1987 by The Econometric Society.