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Variable Earnings and Nonlinear Taxation / Michael Rothschild, Robert Moffitt.
- Format:
- Book
- Author/Creator:
- Rothschild, Michael.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w1163.
- NBER working paper series no. w1163
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 1983.
- Summary:
- 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 substantial and capricious.
- Notes:
- Print version record
- June 1983.
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