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dc.contributor.authorPetersen, Hans-Georgen
dc.date.accessioned2011-11-10-
dc.date.accessioned2012-06-18T14:52:24Z-
dc.date.available2012-06-18T14:52:24Z-
dc.date.issued2011-
dc.identifier.piurn:nbn:de:kobv:517-opus-53924en
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
dc.language.isoengen
dc.publisher|aUniversität Potsdam, Lehrstuhl Finanzwissenschaft |cPotsdamen
dc.relation.ispartofseries|aFinanzwissenschaftliche Diskussionsbeiträge |x62en
dc.subject.jelH21en
dc.subject.jelH24en
dc.subject.jelD31en
dc.subject.jelB13en
dc.subject.ddc330en
dc.subject.keywordincome taxen
dc.subject.keywordsacrifice principleen
dc.subject.keywordtax rate scheduleen
dc.subject.keywordcardinal utility functionen
dc.titleIncome taxation and the choice of the tax rate schedule: Sacrifice principles and "just" tax rates-
dc.typeWorking Paperen
dc.identifier.ppn669266507en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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