Optimal piecewise linear income taxation

Given its significance in practice, the piecewise linear tax system seems to have received disproportionately little attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main characteristics.

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Year of publication:	2009
Authors:	Apps, Patricia ; Long, Ngo Van ; Rees, Ray
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	Einkommensteuer \| Einkommensteuertarif \| Optimale Besteuerung \| Theorie \| Piecewise linear \| income \| taxation

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Series:	CESifo Working Paper ; 2565
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	592903354 [GVK] hdl:10419/26610 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation ; H31 - Household ; J22 - Time Allocation and Labor Supply
Source:	EconStor

Persistent link: https://www.econbiz.de/10010264573