Geodesic
On Optimality of the Flat Proportional Tax Rate in a Two-Level Economic System
Sibirskij žurnal industrialʹnoj matematiki, Tome 12 (2009) no. 4, pp. 137-151 
A. E. Trubacheva. On Optimality of the Flat Proportional Tax Rate in a Two-Level Economic System. Sibirskij žurnal industrialʹnoj matematiki, Tome 12 (2009) no. 4, pp. 137-151. http://geodesic.mathdoc.fr/item/SJIM_2009_12_4_a12/
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     title = {On {Optimality} of the {Flat} {Proportional} {Tax} {Rate} in {a~Two-Level} {Economic} {System}},
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Voir la notice de l'article provenant de la source Math-Net.Ru

We study the functioning of an hierarchical system: the state–an investor (enterprise head)–manufacturing. For the system with various manufacturing functions we simultaneously solve the following two problems. For the investor we solve the consumption-investment problem, and for the state, the problem of increasing the tax collection. We prove a turnpike theorem on the optimal value of the investment part for the lower level of control in the two-level problem with flat proportional taxation. We give examples showing that there exists a situation for which the two-level problem of tax rate optimization has a nontrivial optimal solution.

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