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The Optimal Exemption

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  • 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
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    References listed on IDEAS

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    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.
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    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.

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