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
Englisch

Bibliographic citation
Series: CESifo Working Paper ; No. 2565

Classification
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

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Object type

  • Arbeitspapier

Associated

  • Apps, Patricia
  • Long, Ngo Van
  • Rees, Ray
  • Center for Economic Studies and ifo Institute (CESifo)

Time of origin

  • 2009

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