A reduced-form optimal nonlinear income tax problem

A reduced-form optimal nonlinear income tax problem
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简化形式的最优非线性所得税问题

DOI:
10.1016/0047-2727(86)90045-9
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发表时间:
1986
期刊:
影响因子:
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通讯作者:
J. Weymark
J. Weymark
中科院分区:
--
文献类型:
--
作者:
J. Weymark

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对于具有拟线性偏好的有限总体,证明了Mirrlees的最优非线性所得税问题可以简化为只涉及消费品分配的简化形式的问题。这一结果是S.Lollivier和J.-C.Rochet在连续统中建立的一个命题的有限版本。
For a finite population with quasilinear preferences, it is shown how Mirrlees' optimal nonlinear income tax problem can be simplified to a reduced-form problem involving only the allocation of the consumption good. This result is a finite version of a proposition established in the continuum by S. Lollivier and J.-C. Rochet.