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Variable Earnings and Nonlinear Taxation

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Author Info
Michael Rothschild
Robert Moffitt

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Abstract

We explore the interaction between two facts. The first is that income is variable; the second is that the tax and transfer system transforms before tax income into after tax income in highly non-linear ways. The effect is to penalize (and reward) income variability in a manner which is both substantial and capricious.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1163.

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Date of creation: Jan 1988
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Handle: RePEc:nbr:nberwo:1163

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