| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8435 |
| 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 |
| URL | https://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. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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