par Meulders, Danièle
Référence Mathematical modelling, 4, 6, page (545-553)
Publication Publié, 1983
Article révisé par les pairs
Résumé : This study presents a model which can help policymakers to determine the tax scales and rates which would have an optimal redistributive effect, taking into account the budgetary needs and the negative effects of an increase in the fiscal charge on the demand and on the supply of labor of the households. The taxation model presented calculates the tax function which minimizes Atkinson's inequality measure, while ensuring a constant tax yield and limiting the increase in tax pressure. This article contains a description of the model and a presentation of the results obtained by applying the model to Belgium. © 1984.

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