# SOME MODELS FOR PROGRESSIVE TAXATION

• Kim, Hong-Jong (Department of Mathematical Sciences Seoul National University)
• Accepted : 2017.11.28
• Published : 2018.07.31
• 285 8

#### Abstract

We define progressive tax rate functions, study their properties, and describe some smooth models. The key requirement, defining the progressive nature of the taxation model, is that the progressive tax rate functions should have infinite contact with the zero function at the origin, in order to care the poor. In constructing a wide array of such functions, assisting functions are introduced.

#### Keywords

progressive taxation;non-analytic smooth function;tithe;convexity

#### References

1. H.-J. Kim, Calculus $1^+$, Seoul National University Press, 2016. (In Korean)
2. Edwin R. A. Seligman, Progressive taxation in theory and practice, Publications of the American Economic Association 9 (1894), no. 1-2, 7-222.