maximization of household welfare rests on the convexity of the budget sets. However, both the actual tax systems and the tax … specification might provide a reasonable approximation to the current intra-household allocation choices under the current tax rule …

The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of … Norwegian household data for 1994. For any given tax rule, the estimated model can be used to simulate the choices made by … respect to the current rule lower marginal rates on low and/or average income levels and higher marginal rates on relatively …

The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of … Norwegian household data for 1994. For any given tax rule, the estimated model can be used to simulate the choices made by … respect to the current rule - lower marginal rates on low and/or average income levels and higher marginal rates on relatively …