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Optimal Piecewise Linear Income Taxation
Patricia Frances Apps and
Ngo Van Long Ray Rees
CESifo Working Paper Series from CESifo Group Munich
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)
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Related works: Working Paper: Optimal Piecewise Linear Income Taxation (2011) Working Paper: Optimal Piecewise Linear Income Taxation (2011) This item may be available elsewhere in EconPapers: Search for items with the same title.
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Persistent link: http://EconPapers.repec.org/RePEc:ces:ceswps:_2565
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