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
![](https://cesifo.org/DocImg/cesifo1_wp2565.jpg?c=1689237158)
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