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Applied Economics Letters Volume 11, 2004 - Issue 4
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Original Articles

The rise or fall of graduated income tax rates

Kemper W. Moreland Professor of Economics, Eastern Michigan University, Ypsilanti, MI 48197, USA E-mail: [email protected]
Pages 227-229 | Published online: 21 Aug 2006

References

References

  • Diamond , PA . 1998 . Optimal income taxation: an example with a U-shaped pattern of optimal marginal tax rates . American Economic Review , 88 : 83 – 95 .
  • Moreland , K . 1992 . The optimal exemption . National Tax Journal , 45 : 421 – 31 .
  • Sadka , E . 1976 . On income distribution, incentive effects and optimal income taxation . Review of Economics Studies , 42 : 261 – 8 .
  • Saez , E . 2001 . Using elasticities to derive optimal income tax rates . Review of Economic Studies , 68 : 205 – 29 .
  • Seade , JK . 1977 . On the shape of optimal tax schedules . Journal of Public Economics , 7 : 203 – 36 .
  • Slemrod , J , Yitzhaki , S , Mayshar , J and Lundholm , M . 1994 . The optimal two-bracket linear income tax . Journal of Public Economics , 53 : 269 – 90 .
  • Tuomala M 1990 Optimal Income Tax and Redistribution, Clarendon Press Oxford
  • US Dept of Commerce, Bureau of the Census 2001 Population Survey: Annual Demographic File, US Dept of Commerce Washington DC
  • Zelenak , L and Moreland , K . 1999 . Can the graduated income tax survive optimal tax analysis? . Tax Law Review , 53 : 51 – 93 .

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