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- W2073604579 abstract "The paper presents an axiomatic restatement of the standard approach to nonlinear income taxation. It assumes a finite number of taxpayers rather than an uncountable infinity. Analytical tools are developed which facilitate proving the existence of tax schedules that are continuous, differentiable almost everywhere, and possess left-and right-derivatives at every point of non-differentiability. These tax schedules even become differentiable in the limit. Numerical examples are provided." @default.
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- W2073604579 date "2002-01-01" @default.
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- W2073604579 title "The Optimal Income Tax: Restatement and Extensions" @default.
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- W2073604579 doi "https://doi.org/10.1628/0015221022905812" @default.
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