Communications of the Korean Mathematical Society (대한수학회논문집)

Korean Mathematical Society (대한수학회)
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SOME MODELS FOR PROGRESSIVE TAXATION

  • Kim, Hong-Jong (Department of Mathematical Sciences Seoul National University)
  • Received : 2017.07.03
  • Accepted : 2017.11.28
  • Published : 2018.07.31
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Abstract

We define progressive tax rate functions, study their properties, and describe some smooth models. The key requirement, defining the progressive nature of the taxation model, is that the progressive tax rate functions should have infinite contact with the zero function at the origin, in order to care the poor. In constructing a wide array of such functions, assisting functions are introduced.

Keywords

References

  1. H.-J. Kim, Calculus $1^+$, Seoul National University Press, 2016. (In Korean)
  2. Edwin R. A. Seligman, Progressive taxation in theory and practice, Publications of the American Economic Association 9 (1894), no. 1-2, 7-222.