Standard

A System of Models for Constructing a Progressive Income Tax Scale. / Chistyakov, S. V.; Uspasskaya, I. S.; Kvitko, A. N.; Kichinsky, D. B.

в: IFAC-PapersOnLine, Том 51, № 32, 31.12.2018, стр. 474-478.

Результаты исследований: Научные публикации в периодических изданияхстатьяРецензирование

Harvard

APA

Vancouver

Author

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

BibTeX

@article{937cc2d5391b4664a225c041061ce1ab,
title = "A System of Models for Constructing a Progressive Income Tax Scale",
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.",
keywords = "game-theoretical model, model approximation, progressive income tax",
author = "Chistyakov, {S. V.} and Uspasskaya, {I. S.} and Kvitko, {A. N.} and Kichinsky, {D. B.}",
year = "2018",
month = dec,
day = "31",
doi = "10.1016/j.ifacol.2018.11.430",
language = "English",
volume = "51",
pages = "474--478",
journal = "IFAC-PapersOnLine",
issn = "2405-8971",
publisher = "Elsevier",
number = "32",

}

RIS

TY - JOUR

T1 - A System of Models for Constructing a Progressive Income Tax Scale

AU - Chistyakov, S. V.

AU - Uspasskaya, I. S.

AU - Kvitko, A. N.

AU - Kichinsky, D. B.

PY - 2018/12/31

Y1 - 2018/12/31

N2 - 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.

AB - 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.

KW - game-theoretical model

KW - model approximation

KW - progressive income tax

UR - http://www.scopus.com/inward/record.url?scp=85058230650&partnerID=8YFLogxK

U2 - 10.1016/j.ifacol.2018.11.430

DO - 10.1016/j.ifacol.2018.11.430

M3 - Article

AN - SCOPUS:85058230650

VL - 51

SP - 474

EP - 478

JO - IFAC-PapersOnLine

JF - IFAC-PapersOnLine

SN - 2405-8971

IS - 32

ER -

ID: 45794457