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2010•Journal of Changchun University of Science and TechnologyRequires access

Optimization of Personal Income Tax System

Chunlin Wang

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Abstract

Mirrlees think that the non-linear personal income tax is the most optimized.Stern made the optimal linear income tax model based on different labor supply function,the need for fiscal revenue and fair view.We need to re-examine the rationality of the progressive personal income tax system;Optimal tax theory may not be applicable in developing countries;Personal income tax reform should be comprehensive consideration two major goals of efficiency and equity.

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What this paper is about

Mirrlees think that the non-linear personal income tax is the most optimized.Stern made the optimal linear income tax model based on different labor supply function,the need for fiscal revenue and fair view.We need to re-examine the rationality of the progressive personal income tax system;Optimal tax theory may not be applicable in developing countries;Personal income tax reform should be comprehensive consideration two major goals of efficiency and equity.

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Available abstract

Mirrlees think that the non-linear personal income tax is the most optimized.Stern made the optimal linear income tax model based on different labor supply function,the need for fiscal revenue and fair view.We need to re-examine the rationality of the progressive personal income tax system;Optimal tax theory may not be applicable in developing countries;Personal income tax reform should be comprehensive consideration two major goals of efficiency and equity.

Key concepts: State income tax, Economics, Tax reform, Personal income, Personal income tax, Tax revenue, International taxation, Double taxation

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