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Applied mathematics
A system of models for constructing a progressive income tax schedule
S. V. Chistyakova, A. N. Kvitkoa, D. B. Kichinskyb, M. E. Vasetsovb, I. S. Uspasskayaa a St. Petersburg State University, 7-9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation
b LANIT-TERCOM LLC, 2, lit. А, Chicherinskaya ul., Petergof, St. Petersburg, 198504, Russian Federation
Abstract:
Modernization of the system of models described earlier is presented. The new game-theoretic model of constructing the average income tax rate schedule does not assume the existence of a non-taxable minimum income, which is more consistent with the real-world practice of using income tax in recent decades. At the same time, the presented proofs of the main statements related to this model are more elementary, in particular, they do not rely on Pontryagin's maximum principle. For its part, in the new approximation model for constructing progressive income tax schedules of marginal rates, which has undergone the most radical modernization, excessively rigid nonlinear restrictions on the class of acceptable approximations are excluded, due to which, under weak assumptions about the input parameters of both models, it was possible to guarantee the non-emptiness of this class.
Keywords:
progressive income tax, average tax rates schedule, game-theoretic model, marginal tax rates schedule, approximation model.
Received: October 29, 2019 Accepted: February 13, 2020
Citation:
S. V. Chistyakov, A. N. Kvitko, D. B. Kichinsky, M. E. Vasetsov, I. S. Uspasskaya, “A system of models for constructing a progressive income tax schedule”, Vestnik S.-Petersburg Univ. Ser. 10. Prikl. Mat. Inform. Prots. Upr., 16:1 (2020), 4–18
Linking options:
https://www.mathnet.ru/eng/vspui434 https://www.mathnet.ru/eng/vspui/v16/i1/p4
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Abstract page: | 79 | Full-text PDF : | 7 | References: | 10 | First page: | 3 |
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