IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v45y1992i4p421-31.html
   My bibliography  Save this article

The Optimal Exemption

Author

Listed:
  • Moreland, Kemper W.

Abstract

Uses simulations to find the optimal tax rate and exemption under a flat-rate income tax. Shows that assuming a low rate and exemption to be optimal generally is unwarranted. In addition this flat tax is compared to the linear income tax.

Suggested Citation

  • Moreland, Kemper W., 1992. "The Optimal Exemption," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 421-431, December.
  • Handle: RePEc:ntj:journl:v:45:y:1992:i:4:p:421-31
    DOI: 10.1086/NTJ41788982
    as

    Download full text from publisher

    File URL: https://doi.org/10.1086/NTJ41788982
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.

    File URL: https://doi.org/10.1086/NTJ41788982
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.

    File URL: https://libkey.io/10.1086/NTJ41788982?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Allen, Franklin, 1982. "Optimal linear income taxation with general equilibrium effects on wages," Journal of Public Economics, Elsevier, vol. 17(2), pages 135-143, March.
    2. Edgar K. Browning & Jacquelene M. Browning, 1985. "Why Not a True Flat Rate Tax?," Cato Journal, Cato Journal, Cato Institute, vol. 5(2), pages 629-656, Fall.
    3. T. J. Wales & A. D. Woodland, 1979. "Labour Supply and Progressive Taxes," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 46(1), pages 83-95.
    4. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. James A. Yunker, 1999. "Application of The els Model: Optimal Tax Rate and Public Good Proportion," Public Finance Review, , vol. 27(1), pages 19-51, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Moreland, Kemper W., 1992. "The Optimal Exemption," National Tax Journal, National Tax Association, vol. 45(4), pages 421-31, December.
    2. Rolf Aaberge & Ugo Colombino, 2014. "Labour Supply Models," Contributions to Economic Analysis, in: Handbook of Microsimulation Modelling, volume 127, pages 167-221, Emerald Group Publishing Limited.
    3. Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
    4. Shun-ichiro Bessho & Masayoshi Hayashi, 2013. "Estimating the Social Marginal Cost of Public Funds," Public Finance Review, , vol. 41(3), pages 360-385, May.
    5. Ashantha Ranasinghe & Xuejuan Su, 2023. "When social assistance meets market power: A mixed duopoly view of health insurance in the United States," Economic Inquiry, Western Economic Association International, vol. 61(4), pages 851-869, October.
    6. Gajdos, Thibault & Maurin, Eric, 2004. "Unequal uncertainties and uncertain inequalities: an axiomatic approach," Journal of Economic Theory, Elsevier, vol. 116(1), pages 93-118, May.
    7. Eckstein, Zvi & Zilcha, Itzhak, 1994. "The effects of compulsory schooling on growth, income distribution and welfare," Journal of Public Economics, Elsevier, vol. 54(3), pages 339-359, July.
    8. Alain Chateauneuf & Patrick Moyes, 2005. "Lorenz non-consistent welfare and inequality measurement," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 2(2), pages 61-87, January.
    9. Roobavannan, M. & Kandasamy, J. & Pande, S. & Vigneswaran, S. & Sivapalan, M., 2020. "Sustainability of agricultural basin development under uncertain future climate and economic conditions: A socio-hydrological analysis," Ecological Economics, Elsevier, vol. 174(C).
    10. Bas Jacobs, 2013. "Optimal redistributive tax and education policies in general equilibrium," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 312-337, April.
    11. Oscar Volij, 2018. "Segregation: theoretical approaches," Chapters, in: Conchita D’Ambrosio (ed.), Handbook of Research on Economic and Social Well-Being, chapter 21, pages 480-503, Edward Elgar Publishing.
    12. Alessandro Spiganti, 2022. "Wealth Inequality and the Exploration of Novel Alternatives," Working Papers 2022:02, Department of Economics, University of Venice "Ca' Foscari".
    13. Günther Rehme, 2007. "Education, Economic Growth and Measured Income Inequality," Economica, London School of Economics and Political Science, vol. 74(295), pages 493-514, August.
    14. Junyi Zhu, 2014. "Bracket Creep Revisited - with and without r > g: Evidence from Germany," Journal of Income Distribution, Ad libros publications inc., vol. 23(3), pages 106-158, November.
    15. Juan Antonio Duro & Jordi Teixidó-Figueras & Emilio Padilla, 2017. "The Causal Factors of International Inequality in $$\hbox {CO}_{2}$$ CO 2 Emissions Per Capita: A Regression-Based Inequality Decomposition Analysis," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 67(4), pages 683-700, August.
    16. Jeni Klugman & Francisco Rodríguez & Hyung-Jin Choi, 2011. "The HDI 2010: new controversies, old critiques," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 9(2), pages 249-288, June.
    17. Zheng, Liang & Xue, Xinfeng & Xu, Chengcheng & Ran, Bin, 2019. "A stochastic simulation-based optimization method for equitable and efficient network-wide signal timing under uncertainties," Transportation Research Part B: Methodological, Elsevier, vol. 122(C), pages 287-308.
    18. Vani K. Borooah, 2013. "A general measure of the ‘effective’ number of parties in a political system," Chapters, in: Francisco Cabrillo & Miguel A. Puchades-Navarro (ed.), Constitutional Economics and Public Institutions, chapter 8, pages 146-159, Edward Elgar Publishing.
    19. Francesco Andreoli & Eugenio Peluso, 2016. "So close yet so unequal: Reconsidering spatial inequality in U.S. cities," Working Papers 21/2016, University of Verona, Department of Economics.
    20. Cowell, Frank & Flachaire, Emmanuel & Bandyopadhyay, Sanghamitra, 2009. "Goodness-of-fit: an economic approach," LSE Research Online Documents on Economics 25433, London School of Economics and Political Science, LSE Library.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:45:y:1992:i:4:p:421-31. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.