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~isPartOf:"IZA Discussion Paper"
~isPartOf:"NBER Working Paper"
~language:"eng"
~person:"Apps, Patricia F."
~subject:"Optimal taxation"
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Apps, Patricia F.
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Apps, P. (2022). Optimal tax design: choice of tax base and rate structure []. Australian Tax Forum
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Optimal Piecewise Linear Income Taxation
Apps, Patricia F.
-
2011
Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristics. We fully characterize optimal tax parameters for the cases in which budget sets are convex...
Persistent link: https://www.econbiz.de/10013119548
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri
-
2014
applies the
theory
of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that …
Persistent link: https://www.econbiz.de/10013051448
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3
Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F.
-
2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10013099748
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Taxation of Couples
Apps, Patricia F.
;
Rees, Ray
-
2021
economic
theory
of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little …
Persistent link: https://www.econbiz.de/10013316930
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