Arbeitspapier
Optimal piecewise linear income taxation
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.
- Language
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Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 2565
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Fiscal Policies and Behavior of Economic Agents: Household
Time Allocation and Labor Supply
- Subject
-
Piecewise linear
income
taxation
Einkommensteuer
Einkommensteuertarif
Optimale Besteuerung
Theorie
- Event
-
Geistige Schöpfung
- (who)
-
Apps, Patricia
Long, Ngo Van
Rees, Ray
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2009
- Handle
- Last update
-
20.09.2024, 8:22 AM CEST
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Apps, Patricia
- Long, Ngo Van
- Rees, Ray
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2009