Slemrod, Joel B.; Yitzhaki, Shlomo - 2021
parameters of a flat-rate tax system, should one be desired. Our approach is to first formulate explicit objectives that a flat … minimizing the efficiency cost of the tax system. The next step uses an optimization algorithm to calculate the flat … the flat-rate system which minimizes the sum of the absolute deviations in tax liabilities features a marginal tax rate …