درباره خواص کیفی مالیات بر درآمد بهینه

In addition, a characterization of the set of potential solutions stemming from Lebesgue’s Decomposition Theorem has been used to analyze the relevance of properties (R1)–(R8), vis-à-vis other possible features of optimal tax schedules. The conclusion is that, even assuming the normality of consumption, the case for regressivity should be viewed, on the lines suggested by Kaneko (1982) within a somehow different model, as an exceptional outcome versus other income tax structures that may arise at the optimum.