Personal Income Tax Reforms: A Genetic Algorithm Approach

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.
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Submitted on : Friday, October 28, 2016 - 11:48:14 AM
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Matteo Morini, Pellegrino Simone. Personal Income Tax Reforms: A Genetic Algorithm Approach. European Journal of Operational Research, Elsevier, 2016, ⟨10.1016/j.ejor.2016.07.059⟩. ⟨hal-01388958⟩

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