EconStor >
Universität Potsdam >
Lehrstuhl Finanzwissenschaft, Universität Potsdam >
Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/59041
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorPetersen, Hans-Georgen_US
dc.date.accessioned2011-11-10en_US
dc.date.accessioned2012-06-18T14:52:24Z-
dc.date.available2012-06-18T14:52:24Z-
dc.date.issued2011en_US
dc.identifier.piurn:nbn:de:kobv:517-opus-53924en_US
dc.identifier.urihttp://hdl.handle.net/10419/59041-
dc.description.abstractIn the history of economic thoughts the problem of a just tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with a Bernoulli utility function yields a delayed progression, which is connected with a negative income tax.en_US
dc.language.isoengen_US
dc.publisherUniv., Wirtschafts- und Sozialwiss. Fakultät Potsdamen_US
dc.relation.ispartofseriesFinanzwissenschaftliche Diskussionsbeiträge 62en_US
dc.subject.jelH21en_US
dc.subject.jelH24en_US
dc.subject.jelD31en_US
dc.subject.jelB13en_US
dc.subject.ddc330en_US
dc.subject.keywordincome taxen_US
dc.subject.keywordsacrifice principleen_US
dc.subject.keywordtax rate scheduleen_US
dc.subject.keywordcardinal utility functionen_US
dc.titleIncome taxation and the choice of the tax rate schedule: Sacrifice principles and "just" tax ratesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn669266507en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam

Files in This Item:
File Description SizeFormat
669266507.pdf4.45 MBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.