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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
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Petersen, Hans-Georg | | en_US |
| dc.date.accessioned | | 2011-11-10 | | en_US |
| dc.date.accessioned | | 2012-06-18T14:52:24Z | | - |
| dc.date.available | | 2012-06-18T14:52:24Z | | - |
| dc.date.issued | | 2011 | | en_US |
| dc.identifier.pi | | urn:nbn:de:kobv:517-opus-53924 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/59041 | | - |
| dc.description.abstract | | In 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.iso | | eng | | en_US |
| dc.publisher | | Univ., Wirtschafts- und Sozialwiss. Fakultät Potsdam | | en_US |
| dc.relation.ispartofseries | | Finanzwissenschaftliche Diskussionsbeiträge 62 | | en_US |
| dc.subject.jel | | H21 | | en_US |
| dc.subject.jel | | H24 | | en_US |
| dc.subject.jel | | D31 | | en_US |
| dc.subject.jel | | B13 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | income tax | | en_US |
| dc.subject.keyword | | sacrifice principle | | en_US |
| dc.subject.keyword | | tax rate schedule | | en_US |
| dc.subject.keyword | | cardinal utility function | | en_US |
| dc.title | | Income taxation and the choice of the tax rate schedule: Sacrifice principles and "just" tax rates | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 669266507 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| Appears in Collections: | | Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam
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