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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.
в: IFAC-PapersOnLine, Том 51, № 32, 31.12.2018, стр. 474-478.Результаты исследований: Научные публикации в периодических изданиях › статья › Рецензирование
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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