Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/78302
Authors: 
Homburg, Stefan
Year of Publication: 
2002
Series/Report no.: 
Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät, Universität Hannover 252
Abstract: 
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.
Subjects: 
Optimal income taxation
contract theory
incentives
welfare
JEL: 
H2
D3
Document Type: 
Working Paper

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