title: A system of models for constructing a progressive income tax schedule
metadata.name: dc.contributor.author
metadata.value: Chistyakov, Sergei V.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Kvitko, Aleksandr N.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Kichinsky, Dmitry B.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Vasetsov, Matvei E.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Uspasskaya, Irina S.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-05-22T14:53:51Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-05-22T14:53:51Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2020-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Chistyakov 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.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/11701/spbu10.2020.101
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/17783
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Modernization 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.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Applied Mathematics. Computer Science. Control Processes; Volume 16; Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: progressive income tax
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: average tax rates schedule
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: game-theoretic model
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: marginal tax rates schedule
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: approximation model
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: A system of models for constructing a progressive income tax schedule
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 4-18.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/17783/1/4-18.pdf
resources.format: Adobe PDF
resources.size: 368,35 kB