Aaberge, Rolf; Colombino, Ugo - Centre for Household, Income, Labour and Demographic … - 2011
The purpose of this paper is to present an exercise where we identify optimal income tax rules according to various … rates on low and/or average income levels and higher marginal rates on relatively high income levels. These results are …. Our results instead suggest to lower average tax rates by reducing marginal rates on low and average income levels and …