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Title:Optimal piecewise linear income taxation PDF Logo
Authors:Apps, Patricia
Long, Ngo Van
Rees, Ray
Issue Date: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
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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