Optimal Piecewise Linear Income Taxation

Patricia Apps (), Ngo Van Long and Ray Rees ()

No CESifo Working Paper No. 2565, CESifo Working Paper Series from CESifo Group Munich

Abstract: 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.

Keywords: piecewise linear; income; taxation (search for similar items in EconPapers)
JEL-codes: H21 H31 J22 (search for similar items in EconPapers)
Date: 2009
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