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标题：Optimal income taxation and the shape of average tax rates
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作者：Alexis PARMENTIER ; Etienne LEHMANN ; Jean HINDRIKS 等
期刊名称：Economics Bulletin
电子版ISSN：1545-2921
出版年度：2006
卷号：8
出版社：Economics Bulletin
摘要：We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing.