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- W3151590210 abstract "Previous studies have shown that the optimal marginal tax rate at the bottom of the income distribution may be positive, negative, or even zero. This paper reexamines this problem in a unified framework and tries to evaluate the arguments. It turns out that the case for positive marginal tax rates is quite strong, whereas negative marginal tax rates seem to be based on a misconception." @default.
- W3151590210 created "2021-04-13" @default.
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- W3151590210 date "2002-01-01" @default.
- W3151590210 modified "2023-09-26" @default.
- W3151590210 title "Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?" @default.
- W3151590210 hasPublicationYear "2002" @default.
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