SFB 303 Discussion Paper No. A - 075
Author: Tillmann, Georg
Title: Insurance Aspects of Taxation
Abstract: In this paper we will present a model in which the approach of using necessary first order conditions can be
validated using intuitively plausible assumptions on the probability function which are different from those
already dealt with in the literature. It follows that we can completely characterize the optimal tax-system and
determine the marginal tax rates in a sufficiently general framework.
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