Optimal Piecewise Linear Income Taxation
AbstractGiven 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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Bibliographic InfoPaper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 2565.
Date of creation: 2009
Date of revision:
piecewise linear; income; taxation;
Other versions of this item:
- Apps, Patricia & Long, Ngo Van & Rees, Ray, 2011. "Optimal Piecewise Linear Income Taxation," IZA Discussion Papers 6007, Institute for the Study of Labor (IZA).
- Patricia Apps & Ngo Van Long & Ray Rees, 2011. "Optimal Piecewise Linear Income Taxation," CEPR Discussion Papers 655, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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- Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Child Care and Models of the Household," CESifo Working Paper Series 4578, CESifo Group Munich.
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- Patricia Apps & Ray Rees, 2010. "Family labor supply, taxation and saving in an imperfect capital market," Review of Economics of the Household, Springer, vol. 8(3), pages 297-323, September.
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