Optimal nonlinear income taxation and heterogeneous preferences

被引：0
|
作者：
Atoda, N [1 ]
Tachibanaki, T
机构：
[1] Osaka Univ, Suita, Osaka 565, Japan
[2] Kyoto Univ, Kyoto, Japan
来源：
JAPANESE ECONOMIC REVIEW | 2001年 / 52卷 / 02期
关键词：
H20; H55; I31;
D O I：
10.1111/1468-5876.00190
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
An attempt is made to find a nonlinear optimal income taxation structure for the Japanese income taxation system, assuming that individuals have heterogeneous preferences between income and leisure. Attention is paid to the horizontal equity considerations and the implications for income as distinguished between skilled and unskilled labour.
引用
收藏
页码：198 / 207
页数：10
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