所得税と課税最低限に関する一考察

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32 300 Dixit,A.K. and A.Sandmo1977SOME SIMPLIFIED FORMULAE FOR OPTIMAL INCOME TAXATIONThe Scandinavian Journal of Economics 79 pp Musgrave, R. A. and T.Thin 1948Income Tax Progression, Journal of Political Economy,Vol.56,No.6,pp Sadka,E1976On Income Distribution, Incentive Effects and Optimal Income TaxationReview of Economic Studies pp Seade,J.K.1977ON THE SHAPE OF OPTIMAL TAX SCHEDULES Journal o f Public Economics 7 pp Sen,A.1976Poverty :An Ordinal Approach to Measurement Econometrica Vol.44,No.2,pp pp a 601 pp b 602 pp c 603 pp d 605 pp

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