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dc.contributor.authorChistyakov, Sergei V.-
dc.contributor.authorKvitko, Aleksandr N.-
dc.contributor.authorKichinsky, Dmitry B.-
dc.contributor.authorVasetsov, Matvei E.-
dc.contributor.authorUspasskaya, Irina S.-
dc.identifier.citationChistyakov S. V., Kvitko A. N., Kichinsky D. B., Vasetsov M. E., Uspasskaya I. S. A system of models for constructing a progressive income tax schedule. Vestnik of Saint Petersburg University. Applied Mathematics. Computer Science. Control Processes, 2020, vol. 16, iss. 1, pp. 4–18.en_GB
dc.description.abstractModernization of the system of models described earlier is presented. The new game-theoretic model of constructing the average income tax rate schedule does not assume the existence of a non-taxable minimum income, which is more consistent with the real-world practice of using income tax in recent decades. At the same time, the presented proofs of the main statements related to this model are more elementary, in particular, they do not rely on Pontryagin’s maximum principle. For its part, in the new approximation model for constructing progressive income tax schedules of marginal rates, which has undergone the most radical modernization, excessively rigid nonlinear restrictions on the class of acceptable approximations are excluded, due to which, under weak assumptions about the input parameters of both models, it was possible to guarantee the non-emptiness of this class.en_GB
dc.publisherSt Petersburg State Universityen_GB
dc.relation.ispartofseriesVestnik of St Petersburg University. Applied Mathematics. Computer Science. Control Processes; Volume 16; Issue 1-
dc.subjectprogressive income taxen_GB
dc.subjectaverage tax rates scheduleen_GB
dc.subjectgame-theoretic modelen_GB
dc.subjectmarginal tax rates scheduleen_GB
dc.subjectapproximation modelen_GB
dc.titleA system of models for constructing a progressive income tax scheduleen_GB
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