IDEAS home Printed from https://ideas.repec.org/a/scn/cememm/v55y2019i4p28-42.html
   My bibliography  Save this article

Мажоритарная Оптимизация Налогообложения Доходов И Имущества Граждан

Author

Listed:
  • Граборов С.В.

Abstract

ЦЭМИ РАН, Москва; E-mail: sergei.graborov@yandex.ru Аннотация. В статье предлагается один из возможных подходов к нелинейной многомерной оптимизации налогообложения граждан по правилу большинства в случае произвольного числа видов дохода и имущества. Критерий оптимальности исходной модели задается в векторной форме. Все граждане-налогоплательщики минимизируют свои индивидуальные налоговые платежи. Налоги на доходы и имущество уплачиваются по нелинейной шкале, а налог на потребление - по линейной, причем налоговые ставки и пороговые значения налоговых баз являются оптимизируемыми величинами. Помимо налоговых функций и индивидуальных критериев граждан, соотношения исходной модели включают ограничения на совокупный размер их налоговых платежей, а также на допустимые значения налоговых ставок. Установлена необходимость введения в модель дополнительных коалицеобразующих условий, обеспечивающих принятие единого решения об оптимальных налоговых ставках всеми участниками группы большинства в случае произвольного количества видов дохода и имущества. Найдены и обоснованы условия, при которых критерии всех участников этой группы становятся идентичными, что и гарантирует принятие единого решения о налоговых ставках. Представлен порядок расчета налоговых ставок на доходы и имущество граждан.

Suggested Citation

  • Граборов С.В., 2019. "Мажоритарная Оптимизация Налогообложения Доходов И Имущества Граждан," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), vol. 55(4), pages 28-42, октябрь.
    • Handle: RePEc:scn:cememm:v:55:y:2019:i:4:p:28-42
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    References listed on IDEAS

    as
    1. Cyril Hariton & Gwenaël Piaser, 2007. "When Redistribution Leads to Regressive Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(4), pages 589-606, August.
    2. Gerhard Glomm & B. Ravikumar, 1998. "Opting out of publicly provided services: A majority voting result," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 15(2), pages 187-199.
    3. Elizabeth M. Caucutt & Selahattin İmrohoroğlu & Krishna B. Kumar, 2006. "Does the Progressivity of Income Taxes Matter for Human Capital and Growth?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 95-118, January.
    4. Roberts, Kevin W. S., 1977. "Voting over income tax schedules," Journal of Public Economics, Elsevier, vol. 8(3), pages 329-340, December.
    5. John E. Roemer, 1999. "The Democratic Political Economy of Progressive Income Taxation," Econometrica, Econometric Society, vol. 67(1), pages 1-20, January.
    6. Persson, Torsten & Tabellini, Guido, 1994. "Representative democracy and capital taxation," Journal of Public Economics, Elsevier, vol. 55(1), pages 53-70, September.
    7. Bucovetsky, Sam, 1991. "Choosing tax rates and public expenditure levels using majority rule," Journal of Public Economics, Elsevier, vol. 46(1), pages 113-131, October.
    Full references (including those not matched with items on IDEAS)

    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. Граборов С.В., 2013. "Процедуры Общественного Выбора Линейной Бюджетно-Налоговой Структуры," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), vol. 49(2), pages 71-86, апрель.
    2. Граборов С.В., 2015. "Мажоритарная Оптимизация Налогов, Трансфертов, Цен И Заработных Плат," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), vol. 51(1), pages 80-96, январь.
    3. Persson, Torsten & Tabellini, Guido, 2002. "Political economics and public finance," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 24, pages 1549-1659, Elsevier.
    4. Philippe De Donder & Jean Hindriks, 2004. "Majority Support for Progressive Income Taxation with Corner Preferences," Public Choice, Springer, vol. 118(3_4), pages 437-449, March.
    5. Jenny de Freitas, 2009. "A probabilistic voting model of progressive taxation with incentive effects," Hacienda Pública Española / Review of Public Economics, IEF, vol. 190(3), pages 9-26, September.
    6. Jo Thori Lind & Dominic Rohner, 2017. "Knowledge is Power: A Theory of Information, Income and Welfare Spending," Economica, London School of Economics and Political Science, vol. 84(336), pages 611-646, October.
    7. Berliant, Marcus & Gouveia, Miguel, 2022. "On the Political Economy of Nonlinear Income Taxation," MPRA Paper 113140, University Library of Munich, Germany.
    8. Jo Thori Lind, 2005. "Why is there so little redistribution?," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 31, pages 111-125.
    9. Marhuenda, Francisco & Ortuno-Ortin, Ignacio, 1995. "Popular support for progressive taxation," Economics Letters, Elsevier, vol. 48(3-4), pages 319-324, June.
    10. Calabrese, Stephen & Epple, Dennis & Romano, Richard, 2015. "Majority choice of tax systems in single- and multi-jurisdictional economies," Journal of Public Economics, Elsevier, vol. 131(C), pages 58-70.
    11. Bierbrauer, Felix J. & Boyer, Pierre C., 2013. "Political competition and Mirrleesian income taxation: A first pass," Journal of Public Economics, Elsevier, vol. 103(C), pages 1-14.
    12. Harry Huizinga & Søren Bo Nielsen, "undated". "The Political Economy of Capital Income and Profit Taxation in a Small Open Economy," EPRU Working Paper Series 97-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    13. Dennis Epple & Richard Romano, 2003. "Collective Choice and Voluntary Provision of Public Goods," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 44(2), pages 545-572, May.
    14. Helmut Herwartz & Bernd Theilen, 2014. "On the political and fiscal determinants of income redistribution under federalism and democracy: evidence from Germany," Public Choice, Springer, vol. 159(1), pages 121-139, April.
    15. Alex Cukierman & Yossi Spiegel, 2003. "When is the median voter paradigm a reasonable guide for policy choices in a representative democracy?," Economics and Politics, Wiley Blackwell, vol. 15(3), pages 247-284, November.
    16. Helmut Herwartz & Bernd Theilen, 2013. "Does the EU Financing System Contribute to Shadow Economic Activity?," Economics and Politics, Wiley Blackwell, vol. 25(2), pages 135-161, July.
    17. Marhuenda, Francisco & Ortuno-Ortin, Ignacio, 1998. "Income taxation, uncertainty and stability," Journal of Public Economics, Elsevier, vol. 67(2), pages 285-300, February.
    18. De Donder, Philippe & Hindriks, Jean, 2003. "The politics of progressive income taxation with incentive effects," Journal of Public Economics, Elsevier, vol. 87(11), pages 2491-2505, October.
    19. Levy, Gilat, 2004. "Public education for the minority, private education for the majority," LSE Research Online Documents on Economics 3617, London School of Economics and Political Science, LSE Library.
    20. Jacobs, Bas & Jongen, Egbert L.W. & Zoutman, Floris T., 2017. "Revealed social preferences of Dutch political parties," Journal of Public Economics, Elsevier, vol. 156(C), pages 81-100.

    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:scn:cememm:v:55:y:2019:i:4:p:28-42. 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: Sergei Parinov (email available below). General contact details of provider: http://www.cemi.rssi.ru/emm/home.htm .

    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.