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NAGAOKA Naruto
Department Hiroshima shudo University The Faculty of Economic Sciences Position Associate Professor |
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| Language | English |
| Publication Date | 2021/02 |
| Type | Articles |
| Title | A Study on Progressivity in Tax Burden Problems |
| Contribution Type | Co-Authored Publication |
| Journal | SSRN Working Paper Series |
| Journal Type | Another Country |
| Author and coauthor | Yutaka Kawase, Naruto Nagaoka |
| Details | 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. |