TY  - RPRT
A1  - Petersen, Hans-Georg
T1  - Income taxation and the choice of the tax rate schedule
BT  - sacrifice principles and "just" tax rates
T2  - Finanzwissenschaftliche Diskussionsbeiträge
N2  - In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with a Bernoulli utility function yields a delayed progression, which is connected with a negative income tax.
T3  - Finanzwissenschaftliche Diskussionsbeiträge - 62 
KW  - income tax
KW  - sacrifice principle
KW  - tax rate schedule
KW  - cardinal utility function
Y1  - 2011
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-53924
SN  - 0948-7549
SN  - 1864-1431
IS  - 62
ER  -