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 F.
Other Persons:	Van Long, Ngo (contributor) ; Rees, Ray (contributor)
Publisher:	[2009]: [S.l.] : SSRN
Subject:	Optimale Besteuerung \| Optimal taxation \| Einkommensteuer \| Income tax \| Theorie \| Theory \| Einkommensteuertarif \| Income tax rate

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Extent:	1 Online-Ressource (23 p)
Series:	CESifo Working Paper Series ; No. 2565
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 1, 2009 erstellt
Other identifiers:	10.2139/ssrn.1349802 [DOI]
Classification:	H21 - Efficiency; Optimal Taxation ; H31 - Household ; J22 - Time Allocation and Labor Supply
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012764737