{"title":"可变收益和非线性税收","authors":"M. Rothschild, R. Moffitt","doi":"10.3386/W1163","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":420615,"journal":{"name":"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1983-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"7","resultStr":"{\"title\":\"Variable Earnings and Nonlinear Taxation\",\"authors\":\"M. Rothschild, R. Moffitt\",\"doi\":\"10.3386/W1163\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":420615,\"journal\":{\"name\":\"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)\",\"volume\":\"75 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1983-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3386/W1163\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Personal Income & Other Non-Business Taxes & Subsidies (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3386/W1163","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.
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