Mathematical control of income tax revenue distribution for the US joint tax returns: 1996-2008
This thesis introduces time dimension into income taxation. Economic theory derives optimal income taxation by explaining individual behaviors through utility and social welfaremaximization. We argue that observing collective behaviors through the distribution of number of returns and the revenue...
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Format: | Others |
Language: | en |
Published: |
2013
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Online Access: | http://hdl.handle.net/10539/12378 |