Arbeitspapier
Income taxation and the choice of the tax rate schedule: Sacrifice principles and "just" tax rates
In the history of economic thoughts the problem of a just tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with a Bernoulli utility function yields a delayed progression, which is connected with a negative income tax.
- Language
-
Englisch
- Bibliographic citation
-
Series: Finanzwissenschaftliche Diskussionsbeiträge ; No. 62
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Personal Income, Wealth, and Their Distributions
History of Economic Thought: Neoclassical through 1925 (Austrian, Marshallian, Walrasian, Wicksellian)
- Subject
-
income tax
sacrifice principle
tax rate schedule
cardinal utility function
- Event
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Geistige Schöpfung
- (who)
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Petersen, Hans-Georg
- Event
-
Veröffentlichung
- (who)
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Universität Potsdam, Lehrstuhl Finanzwissenschaft
- (where)
-
Potsdam
- (when)
-
2011
- Handle
- URN
-
urn:nbn:de:kobv:517-opus-53924
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Petersen, Hans-Georg
- Universität Potsdam, Lehrstuhl Finanzwissenschaft
Time of origin
- 2011
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