Apps, Patricia; Long, Ngo Van; Rees, Ray - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2011
Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature. This paper offers a simple and transparent analysis of its maincharacteristics. We fully characterize optimal tax parameters for the cases in which budgetsets are convex and...