G2TT
来源类型Discussion paper
规范类型论文
来源IDDP8435
DP8435 Optimal top marginal tax rates under income splitting for couples
Viktor Steiner; Giacomo Corneo; Stefan Bach
发表日期2011-06-13
出版年2011
语种英语
摘要This paper analytically derives optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are then quantified for Germany. Estimation results based on an exhaustive dataset of top taxpayers suggest that the optimal asymptotic tax rate is close to 2/3 and only applies to incomes that are considerably higher than those currently subject to the actual top tax rate.
主题Public Economics
关键词Optimal income tax Top incomes
URLhttps://cepr.org/publications/dp8435
来源智库Centre for Economic Policy Research (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/537298
推荐引用方式
GB/T 7714
Viktor Steiner,Giacomo Corneo,Stefan Bach. DP8435 Optimal top marginal tax rates under income splitting for couples. 2011.
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