NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Variable Earnings and Nonlinear Taxation

Michael Rothschild, Robert Moffitt

NBER Working Paper No. 1163 (Also Reprint No. r0965)
Issued in June 1983
NBER Program(s):   PE

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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Document Object Identifier (DOI): 10.3386/w1163

Published: Moffitt, Robert and Michael Rothschild. "Variable Earnings and Nonlinear Taxation," Journal of Human Resources, Vol. 22, No. 3, Summer 1987, pp. 405- 421. citation courtesy of

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