Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/26610
Authors: 
Apps, Patricia
Long, Ngo Van
Rees, Ray
Year of Publication: 
2009
Series/Report no.: 
CESifo working paper 2565
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.
Subjects: 
Piecewise linear
income
taxation
JEL: 
H21
H31
J22
Document Type: 
Working Paper

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