Stopy podatkowe maksymalizujące użyteczność gospodarstwa domowego w warunkach niepewności stawki płac

Abstract

Tax rates maximising the households’ utility under wage rate uncertainty are analyzed in the article. It is assumed in the article that each household with probability π₁ obtains wage rate w₁ and with probability π₁ obtains wage rate w₂. It is also assumed that households obtain income only from wages. The aim of the article is to derive tax rates the government should put on wages to maximise households’ utility. It is shown that the tax rate should be higher in case of higher wage rate. It means that under wage rate uncertainty the government should implement progressive tax system to maximise households’ utility.