| 000 | 01564nab a2200265 c 4500 | ||
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| 999 |
_c146609 _d146609 |
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| 003 | ES-MaIEF | ||
| 005 | 20221020174428.0 | ||
| 007 | ta | ||
| 008 | 221020t2022 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aSimula, Laurent _952513 |
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| 245 | 1 | 0 |
_aGini and optimal income taxation by rank _c by Laurent Simula and Alain Trannoy |
| 500 | _aResumen | ||
| 520 | _aWe solve the nonlinear income tax program for rank-dependent social welfare functions, expressing the trade-off between size and inequality using the Gini and related families of positional indices. Absent bunching, ranks in the actual and optimal allocations are invariant. Exploiting this feature, we provide new, simple, and intuitive tax formulas for both the quasilinear and additive cases and new comparative static results. Our approach makes insights from optimal taxation more widely accessible. In some of our simulations the actual US tax policy is close to being optimal—except at the top, where optimal rates are much higher than in actuality. | ||
| 650 | 4 |
_aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS _950199 |
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| 650 | 4 |
_aPOLITICA FISCAL _948067 |
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| 650 | 4 |
_aDESIGUALDAD _942588 |
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| 650 | 4 |
_aINGRESOS FISCALES _947378 |
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| 650 | 4 |
_aVARIABLES ESTADISTICAS _948670 |
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| 650 | 4 |
_aANALISIS DE DATOS _925830 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_aTrannoy, Alain _9551 |
|
| 773 | 0 |
_9168186 _oOP 2135/2022/3 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 14, n. 3, August 2022, p. 352-379 |
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| 942 | _cART | ||