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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/19719

    Title: Optimal linear taxation under random income
    Other Titles: 隨機所得之最佳線性稅制
    Authors: Chen, M. S.;Lee, Hsiu-mei
    Contributors: 淡江大學經營決策學系
    Date: 1995-09-01
    Issue Date: 2009-11-30 12:19:39 (UTC+8)
    Publisher: New Delhi: Taru Publications
    Abstract: The randomness of tax revenue, in this paper, derives from the assumption that one’s income is the random variable of his effort. Thus, the government, while deciding the tax rate, must consider the possibility of deficiency in tax revenue caused by such randomness and the probability of its occurrence. We construct a linear income taxation model based on the interactions between the government’s tax policies and individual’s responses. The paper aims to explore the effects of individual’s income uncertainty and government’s risk attitude on individual behaviour and government strategy.
    Relation: Journal of information & optimization sciences 16(3), pp.517-532
    DOI: 10.1080/02522667.1995.10699248
    Appears in Collections:[Graduate Institute & Department of Statistics] Journal Article
    [Department of Management Sciences] Journal Article

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