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Variable Earnings and Nonlinear Taxation

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NBER1983-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1163
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资源简介:
We explore the interaction between two facts. The first is that income is variable; the second is that the tax and transfer system transforms before tax income into after tax income in highly non-linear ways. The effect is to penalize (and reward) income variability in a manner which is both
提供机构:
美国国家经济研究局
创建时间:
1983-06-01
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