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http://dx.doi.org/10.4134/CKMS.c170272

SOME MODELS FOR PROGRESSIVE TAXATION  

Kim, Hong-Jong (Department of Mathematical Sciences Seoul National University)
Publication Information
Communications of the Korean Mathematical Society / v.33, no.3, 2018 , pp. 823-831 More about this Journal
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
progressive taxation; non-analytic smooth function; tithe; convexity;
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  • Reference
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.