A System of Models for Constructing a Progressive Income Tax Scale

This paper considers a system of two mathematical models for constructing an average tax rates scale. The first model with six specified numerical parameters is intended for constructing the average tax rates scale and represents a certain variational game-theoretic model. The second — approximating...

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Bibliographic Details
Published in:IFAC-PapersOnLine 2018, Vol.51 (32), p.474-478
Main Authors: Chistyakov, S.V., Uspasskaya, I.S., Kvitko, A.N., Kichinsky, D.B.
Format: Article
Language:English
Subjects:
game-theoretical model
model approximation
progressive income tax
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Summary:This paper considers a system of two mathematical models for constructing an average tax rates scale. The first model with six specified numerical parameters is intended for constructing the average tax rates scale and represents a certain variational game-theoretic model. The second — approximating one — is meant for constructing a marginal tax rates schedule based on the optimal average tax rates scale. It is a problem of the best approximation to the optimal average tax rates schedule by average tax rates scales, and it can be presented in a tabular form traditional for economy.
ISSN:2405-8963
2405-8963
DOI:10.1016/j.ifacol.2018.11.430