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| Alexis PARMENTIER, Etienne LEHMANN and Jean HINDRIKS |
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| ''Optimal income taxation and the shape of average tax rates'' |
| ( 2006, Vol. 8 No.2 ) |
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| We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing. |
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| Keywords: |
JEL: H2 - Taxation, Subsidies, and Revenue: General
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| Manuscript Received : Mar 15 2006 | | Manuscript Accepted : Mar 23 2006 |
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