A System of Models for Constructing a Progressive Income Tax Scale

S. V. Chistyakov, I. S. Uspasskaya, A. N. Kvitko, D. B. Kichinsky

Research output

Abstract

This paper considers a system of two mathematical models for constructing an average tax rates scale. The first model with six specified numerical parameters is intended for constructing the average tax rates scale and represents a certain variational game-theoretic model. The second — approximating one — is meant for constructing a marginal tax rates schedule based on the optimal average tax rates scale. It is a problem of the best approximation to the optimal average tax rates schedule by average tax rates scales, and it can be presented in a tabular form traditional for economy.

Original languageEnglish
Pages (from-to)474-478
Number of pages5
JournalIFAC-PapersOnLine
Volume51
Issue number32
DOIs
Publication statusPublished - 31 Dec 2018

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Taxation
Mathematical models

Scopus subject areas

  • Control and Systems Engineering

Cite this

Chistyakov, S. V. ; Uspasskaya, I. S. ; Kvitko, A. N. ; Kichinsky, D. B. / A System of Models for Constructing a Progressive Income Tax Scale. In: IFAC-PapersOnLine. 2018 ; Vol. 51, No. 32. pp. 474-478.
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A System of Models for Constructing a Progressive Income Tax Scale. / Chistyakov, S. V.; Uspasskaya, I. S.; Kvitko, A. N.; Kichinsky, D. B.

In: IFAC-PapersOnLine, Vol. 51, No. 32, 31.12.2018, p. 474-478.

Research output

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