| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w1163 |
| 来源ID | Working Paper 1163 |
| Variable Earnings and Nonlinear Taxation | |
| Michael Rothschild; Robert Moffitt | |
| 发表日期 | 1983-06-01 |
| 出版年 | 1983 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Macroeconomics ; Labor Economics |
| URL | https://www.nber.org/papers/w1163 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/558385 |
| 推荐引用方式 GB/T 7714 | Michael Rothschild,Robert Moffitt. Variable Earnings and Nonlinear Taxation. 1983. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w1163.pdf（170KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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