OPTYMALNA PROGRESJA PODATKOWA
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Date
2006
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Wydział Prawa i Administracji UAM
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OPTIMAL TAX PROGRESSION
Abstract
In this paper we try to find the optimal income tax system. The government must collect a certain
amount of tax. The society consists of people with different wealth. The problem is to find an
appropriate tax rate for every level of wealth so that the total social utility (measured as the sum of
the personal utilities) is maximised. We consider two different tax models - a static one and a dynamic
one. It turns out that the best tax system is progressive. However, if we consider its dynamics,
we find that such a system should offer large tax reliefs for investments.
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Ruch Prawniczy, Ekonomiczny i Socjologiczny 68, 2006, z. 1, s. 179-192.