Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/26610 
Year of Publication: 
2009
Series/Report no.: 
CESifo Working Paper No. 2565
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
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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