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Diskussionspapiere - Hannover Economic Papers (HEP)

The Optimal Income Tax: Restatement and Extensions

Autor: Homburg, Stefan
Nummer: 252, May 2002, pp. 27
JEL-Class: H2, D3

The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous, differentiable almost everywhere and possess left- and right-derivatives at every point of non-differentiability. These tax schedules even become differentiable in the limit. Numerical examples are provided.

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