Wirtschaftswissenschaftliche Fakultät der Leibniz Universität Hannover

2019 / 2018 / 2017 / 2016 / 2015 / 2014 / ältere Diskussionspapiere anzeigen

Diskussionspapiere - Hannover Economic Papers (HEP)

Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?

Autor: Homburg, Stefan
Nummer: 255, May 2002, pp. 15
JEL-Class: H2, D3

Abstract:
Previous studies have shown that the optimal marginal tax rate at the bottom of the income distribution may be positive, negative, or even zero. This paper reexamines this problem in a unified framework and tries to evaluate the arguments. It turns out that the case for positive marginal tax rates is quite strong, whereas negative marginal tax rates seem to be based on a misconception.

Diskussionspapier als PDF-Datei herunterladen

| ©2004 - 2019 Wirtschaftswissenschaftliche Fakultät, letzte Änderung am 2014-09-02 11:55:06