Is the optimal income tax regressive? |
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| Authors: | X. Ruiz del Portal |
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| Affiliation: | aDepartment of Applied Economics (University of Lleida) - Campus de Cappont - C. de Jaume II, 73 25001 Lleida, Spain |
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| Abstract: | A class of solutions that violates the standard results on the sign and shape of optimal tax-rates is shown to be less exceptional than what might be expected, thus casting doubt on the general necessity of qualitative features of income tax-schedules accepted heretofore. |
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| Keywords: | Optimal income tax Intervals of singularity Monotonicity constraint |
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