Top Incomes and Top Tax Rates : Implications for Optimal Taxation of Top Incomes in Finland
作者： Risto Sullström , Marja Riihelä , Matti Tuomala
DOI:
关键词: Social preferences 、 Income distribution 、 Point estimation 、 Tax rate 、 Labour supply 、 Public economics 、 Economics 、 Best fitting 、 Two parameter 、 Maximum likelihood 、 Econometrics
摘要: We apply optimal top marginal tax rate formulas with alternative social preferences to the Finnish economy using evidence on responsiveness of incomes in Finland changes rates that have taken place over last 30 years. Based income distribution data (cross section) we estimated by maximum likelihood method several two and three parameter distributions. Among distributions Champernowne one is best fitting for pre-tax (1990-2010). also recognize there much uncertainty particularly related labour supply elasticity do not simply rely central point estimate. It safe conclude from our application current close Dupuit-Laffer curve.
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