The revenue-maximizing top earned income tax rate for different parameter values_
| ETI (e) | Share of income-shifting in ETI (s) | Paretoparameter (a) | Top tax rate on dividends (including commodity tax) (t2) | Revenue-maximizing top tax rate (tmax) |
|---|---|---|---|---|
| 0.2 | 0 | 3 | - | 0.63 |
| 0.1 | 0.5 | 2.25 | 0.40 | 0.85 |
| 0.2 | 0.5 | 2.25 | 0.40 | 0.75 |
| 0.3 | 0.5 | 2.25 | 0.40 | 0.68 |
| 0.5 | 0.5 | 2.25 | 0.40 | 0.58 |
| 0.1 | 0.7 | 2.25 | 0.40 | 0.87 |
| 0.2 | 0.7 | 2.25 | 0.40 | 0.78 |
| 0.3 | 0.7 | 2.25 | 0.40 | 0.71 |
| 0.5 | 0.7 | 2.25 | 0.40 | 0.62 |