Smooth Income Tax Schedules: Derivation and Consequences
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- EstÃ©vez Schwarz, Diana & Sommer, Eric, 2018. "Smooth income tax schedules: derivation and consequences," EUROMOD Working Papers EM11/18, EUROMOD at the Institute for Social and Economic Research.
References listed on IDEAS
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More about this item
Keywordspersonal income taxation; income distribution; nonlinear smooth tax tariff; microsimulation;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2018-06-18 (All new papers)
- NEP-PBE-2018-06-18 (Public Economics)
- NEP-PUB-2018-06-18 (Public Finance)
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