Variable Earnings and Nonlinear Taxation
探讨收入可变性与非线性税收转移系统的相互作用，揭示税收如何对收入波动施加显著且随意的惩罚或奖励。
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.