Optimal linear and two-bracket income taxes with idiosyncratic earnings risk

Journal of Public Economics

Volumn 105, Issue , 2013, Pages 58-71

  Hsu, Minchung ^a   Yang, C C ^b,c,d  

^a NATIONAL GRADUATE INSTITUTE FOR POLICY STUDIES   (Japan)

^b INSTITUTE OF ECONOMICS   (Taiwan)

^c NATIONAL CHENGCHI UNIVERSITY   (Taiwan)

^d FENG CHIA UNIVERSITY   (Taiwan)

Author keywords

Idiosyncratic risk; Optimal taxation; Piecewise linear tax

Indexed keywords

EID: 84880377239     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2013.06.006     Document Type: Article

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