Standard

A system of models for constructing a progressive income tax schedule : A system of models for constructing a progressive income tax schedule. / Chistyakov, S. V.; Kvitko, A. N.; Kichinsky, D. B.; Vasetsov, M. E.; Uspasskaya, I. S.

In: Vestnik Sankt-Peterburgskogo Universiteta, Prikladnaya Matematika, Informatika, Protsessy Upravleniya, Vol. 16, No. 1, 10.03.2020, p. 4-18.

Research output: Contribution to journal › Article › peer-review

Harvard

Chistyakov, SV, Kvitko, AN, Kichinsky, DB, Vasetsov, ME & Uspasskaya, IS 2020, 'A system of models for constructing a progressive income tax schedule: A system of models for constructing a progressive income tax schedule', Vestnik Sankt-Peterburgskogo Universiteta, Prikladnaya Matematika, Informatika, Protsessy Upravleniya, vol. 16, no. 1, pp. 4-18. https://doi.org/10.21638/11701/SPBU10.2020.101

APA

Chistyakov, S. V., Kvitko, A. N., Kichinsky, D. B., Vasetsov, M. E., & Uspasskaya, I. S. (2020). A system of models for constructing a progressive income tax schedule: A system of models for constructing a progressive income tax schedule. Vestnik Sankt-Peterburgskogo Universiteta, Prikladnaya Matematika, Informatika, Protsessy Upravleniya, 16(1), 4-18. https://doi.org/10.21638/11701/SPBU10.2020.101

Vancouver

Chistyakov SV, Kvitko AN, Kichinsky DB, Vasetsov ME, Uspasskaya IS. A system of models for constructing a progressive income tax schedule: A system of models for constructing a progressive income tax schedule. Vestnik Sankt-Peterburgskogo Universiteta, Prikladnaya Matematika, Informatika, Protsessy Upravleniya. 2020 Mar 10;16(1):4-18. https://doi.org/10.21638/11701/SPBU10.2020.101

Author

Chistyakov, S. V. ; Kvitko, A. N. ; Kichinsky, D. B. ; Vasetsov, M. E. ; Uspasskaya, I. S. / A system of models for constructing a progressive income tax schedule : A system of models for constructing a progressive income tax schedule. In: Vestnik Sankt-Peterburgskogo Universiteta, Prikladnaya Matematika, Informatika, Protsessy Upravleniya. 2020 ; Vol. 16, No. 1. pp. 4-18.

BibTeX

@article{f9f2d4a1cc174ebe941e883d0b16ebe8,
title = "A system of models for constructing a progressive income tax schedule: A system of models for constructing a progressive income tax schedule",
abstract = "Modernization of the system of models described earlier is presented. The new game-theoretic model of constructing the average income tax rate schedule does not assume the existence of a non-taxable minimum income, which is more consistent with the real-world practice of using income tax in recent decades. At the same time, the presented proofs of the main statements related to this model are more elementary, in particular, they do not rely on Pontryagin's maximum principle. For its part, in the new approximation model for constructing progressive income tax schedules of marginal rates, which has undergone the most radical modernization, excessively rigid nonlinear restrictions on the class of acceptable approximations are excluded, due to which, under weak assumptions about the input parameters of both models, it was possible to guarantee the non-emptiness of this class.",
keywords = "Approximation model, Average tax rates schedule, Gametheoretic model, Marginal tax rates schedule, Progressive income tax",
author = "Chistyakov, {S. V.} and Kvitko, {A. N.} and Kichinsky, {D. B.} and Vasetsov, {M. E.} and Uspasskaya, {I. S.}",
note = "Publisher Copyright: {\textcopyright} 2020 Saint Petersburg State University. All rights reserved.",
year = "2020",
month = mar,
day = "10",
doi = "10.21638/11701/SPBU10.2020.101",
language = "English",
volume = "16",
pages = "4--18",
journal = " ВЕСТНИК САНКТ-ПЕТЕРБУРГСКОГО УНИВЕРСИТЕТА. ПРИКЛАДНАЯ МАТЕМАТИКА. ИНФОРМАТИКА. ПРОЦЕССЫ УПРАВЛЕНИЯ",
issn = "1811-9905",
publisher = "Издательство Санкт-Петербургского университета",
number = "1",

}

RIS

TY - JOUR

T1 - A system of models for constructing a progressive income tax schedule

T2 - A system of models for constructing a progressive income tax schedule

AU - Chistyakov, S. V.

AU - Kvitko, A. N.

AU - Kichinsky, D. B.

AU - Vasetsov, M. E.

AU - Uspasskaya, I. S.

N1 - Publisher Copyright: © 2020 Saint Petersburg State University. All rights reserved.

PY - 2020/3/10

Y1 - 2020/3/10

N2 - Modernization of the system of models described earlier is presented. The new game-theoretic model of constructing the average income tax rate schedule does not assume the existence of a non-taxable minimum income, which is more consistent with the real-world practice of using income tax in recent decades. At the same time, the presented proofs of the main statements related to this model are more elementary, in particular, they do not rely on Pontryagin's maximum principle. For its part, in the new approximation model for constructing progressive income tax schedules of marginal rates, which has undergone the most radical modernization, excessively rigid nonlinear restrictions on the class of acceptable approximations are excluded, due to which, under weak assumptions about the input parameters of both models, it was possible to guarantee the non-emptiness of this class.

AB - Modernization of the system of models described earlier is presented. The new game-theoretic model of constructing the average income tax rate schedule does not assume the existence of a non-taxable minimum income, which is more consistent with the real-world practice of using income tax in recent decades. At the same time, the presented proofs of the main statements related to this model are more elementary, in particular, they do not rely on Pontryagin's maximum principle. For its part, in the new approximation model for constructing progressive income tax schedules of marginal rates, which has undergone the most radical modernization, excessively rigid nonlinear restrictions on the class of acceptable approximations are excluded, due to which, under weak assumptions about the input parameters of both models, it was possible to guarantee the non-emptiness of this class.

KW - Approximation model

KW - Average tax rates schedule

KW - Gametheoretic model

KW - Marginal tax rates schedule

KW - Progressive income tax

UR - http://www.scopus.com/inward/record.url?scp=85090119455&partnerID=8YFLogxK

U2 - 10.21638/11701/SPBU10.2020.101

DO - 10.21638/11701/SPBU10.2020.101

M3 - Article

AN - SCOPUS:85090119455

VL - 16

SP - 4

EP - 18

JO - ВЕСТНИК САНКТ-ПЕТЕРБУРГСКОГО УНИВЕРСИТЕТА. ПРИКЛАДНАЯ МАТЕМАТИКА. ИНФОРМАТИКА. ПРОЦЕССЫ УПРАВЛЕНИЯ

JF - ВЕСТНИК САНКТ-ПЕТЕРБУРГСКОГО УНИВЕРСИТЕТА. ПРИКЛАДНАЯ МАТЕМАТИКА. ИНФОРМАТИКА. ПРОЦЕССЫ УПРАВЛЕНИЯ

SN - 1811-9905

IS - 1

ER -

ID: 88156728