The purpose of the article is to highlight the author's approach to the choice of tax schedules, which allows solving the problem of justifying marginal tax rates and ranges of their collection. In addition, this approach makes it possible to take into account not only fiscal, but also other goals of tax policy when choosing tax rates.
The approach under consideration involves first constructing a model schedule of average tax rates, and then constructing a schedule of marginal rates based on it.
This approach was originally described for progressive tax schedules. Here it will be described for the construction of the regressive schedule of the ESN.