Optimal Piecewise Linear Income Taxation

Patricia Apps (), Ngo Long and Ray Rees

No 2565, CESifo Working Paper Series from CESifo

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
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Related works:
Journal Article: Optimal Piecewise Linear Income Taxation (2014)
Working Paper: Optimal Piecewise Linear Income Taxation (2011)
Working Paper: Optimal Piecewise Linear Income Taxation (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_2565

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