Working Paper
Optimal Piecewise Linear Income Taxation
Patricia Apps, Ngo Van Long, Ray Rees
CESifo, Munich, 2009
CESifo Working Paper No. 2565
CESifo, Munich, 2009
CESifo Working Paper No. 2565
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.
CESifo Category
Public Finance
Public Finance
Keywords: piecewise linear, income, taxation
JEL Classification: H210,H310,J220