Optimal Nonlinear Income Taxation and Heterogeneous Preferences |
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Authors: | Naosumi Atoda & Toshiaki Tachibanaki |
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Institution: | Osaka University,;Kyoto University |
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Abstract: | An attempt is made to find a nonlinear optimal income taxation structure for the Japanese income taxation system, assuming that individuals have heterogeneous preferences between income and leisure. Attention is paid to the horizontal equity considerations and the implications for income as distinguished between skilled and unskilled labour. JEL Classification Numbers: H20, H55, I31. |
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