Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
4959317 | European Journal of Operational Research | 2018 | 11 Pages |
Abstract
Given a settled reduction in the present level of tax revenue, and by exploring a very large combinatorial space of tax structures, in this paper we employ a genetic algorithm in order to determine the 'best' structure of a real world personal income tax that allows for the maximisation of the redistributive effect of the tax, while preventing all taxpayers being worse off than with the present tax structure. We take Italy as a case study.
Related Topics
Physical Sciences and Engineering
Computer Science
Computer Science (General)
Authors
Matteo Morini, Simone Pellegrino,