所属 広島修道大学 経済科学部 職種 准教授
|A Study on Progressivity in Tax Burden Problems
|SSRN Working Paper Series
|Yutaka Kawase, Naruto Nagaoka
|This paper examines society’s tax burden under the conditions of tax burden monotonicity and the order preservation of after-tax income with the following results. First, everyone’s after-tax income is identical in a system that maximizes the after-tax income of the person with the lowest before-tax income, and everyone shares an equal tax burden in a tax system that maximizes the after-tax income of the person with the highest before-tax income. Second, a proportional tax is expressed as a tax burden vector equal to the convex combination of the tax burden vector that maximizes the after-tax income of the person with the lowest before-tax income and that of the person with the highest before-tax income. Third, the tax burden in the nucleolus of a tax burden game is progressive when the national burden rate is above 50% and regressive when below 50% for both the average and marginal tax rates.