A note on the optimum income tax

Article Abstract:

An analysis of the optimum income tax is presented. Optimum utilitarian conditions are set for the tax, while focus is given to the group of least qualified individuals who have no incentive to work. It is shown that the positive marginal tax rate is generated by the decision of redistributing time between income and leisure. The redistribution scheme is taken under self-selection constraints and preferences.

Economic aspects, Taxation

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Information and IRA participation: the influence of tax preparers

Article Abstract:

Research is presented describing the confusion and subsequent decline in contributions caused by changes introduced to the US Individual Retirement Account system in 1986.

United States, Finance, Individual retirement accounts, Retirement income

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Redistribution when avoidance behavior is heterogenous

Article Abstract:

A new study investigates heterogenous avoidance behaviour within an optimal income taxation framework.

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