| 000 | 02248nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180419104445.0 | ||
| 007 | t| | ||
| 008 | 180419s2018 uk ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_95201 _aSattinger, Michael |
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| 245 | 0 |
_aDouble limit analysis of optimal personal income taxation _c by Michael Sattinger |
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| 260 | _c2018 | ||
| 500 | _aDisponible en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aA double limit analysis is developed to determine the optimal personal income tax based on the principle that moving a marginal dollar of tax revenue from one income interval to another should not raise social welfare. The first order condition can be differentiated with respect to an interval boundary to yield a second order differential equation for the optimal income tax that can be solved to yield specific solutions. Application of an optimal income tax to a broader income range in general reduces tax revenues and requires greater subsidies at low-income levels. Optimal solutions are provided assuming Cobb-Douglas or Constant Elasticity of Substitution (CES) utility and lognormal or Pareto productivity distributions. | ||
| 650 | 4 |
_950200 _aRENTA |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_97978 _aIMPOSICION OPTIMA |
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| 650 | 4 |
_933421 _aBIENESTAR SOCIAL |
|
| 773 | 0 |
_9155429 _tOxford Economic Papers _w(IEF)120956 _x 0030-7653 _g v. 70, n. 1, January 2018, p. 93-113 |
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| 856 | _uhttps://watermark.silverchair.com/gpx026.pdf?token=AQECAHi208BE49Ooan9kkhW_Ercy7Dm3ZL_9Cf3qfKAc485ysgAAAbowggG2BgkqhkiG9w0BBwagggGnMIIBowIBADCCAZwGCSqGSIb3DQEHATAeBglghkgBZQMEAS4wEQQMpML0DB5Eq8_JtzoNAgEQgIIBbUvujgM830hhgcs8e1Ub3V_GDcjYXUHbqU80IUZDy_dHE0ynpeYt0nmxqrAC-jvYQaDhvbQTiqEjXW98gaghaJYotZHzKzXGwPbpEJOTnTST1xb7ctmX_CNKLPKPXR6bH42q31gTbF1uzBxXpmAZ1w3Kk_1wPs6FWKaqHFrR46bp2VfSaWlPcXTYLj6-wzcO8q4gCqRm0j6nyGzBCRF8HBiBSSMBO9ZkoRjYdVKzZITMU39HWUIVVdC4LvN2cdFDDBHZKlPWQbwRqhV4oVeJkukPdHzS3CiMs3h2NCdlqPoXwLLknV15lr611SqhGww0c3QgON3Mv4HnGz6AVPO29XYYoPn-fMG01ra4f6R7OG9vclZEmxX7CbK9AF4v0wTgIDSjpQQQ9UdZW44PXXpEiTkX0y_t2XRtsAR-TN6mZL28oGd004JtmrCc1eWm_eqnOTUl2io__F2_EsteprLBv1Lz9gaZrKE_EREKnNBY | ||
| 942 |
_2udc _cART |
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