Concepedia

Tax Bracket Structure

Tax Bracket Structure is a taxation framework that categorizes taxable income into hierarchical ranges, each subjected to progressively increasing marginal tax rates, thereby distinguishing it from flat or regressive tax systems by its explicit design to enhance tax progressivity.

30

Publications

2.3K

Citations

51

Authors

46

Institutions

Publications per year

2017–2026

2

Parents

Publications

30

Do Taxpayers Bunch at Kink Points?

Emmanuel Saez · American Economic Journal Economic Policy · 2010 · 917 citations

, , +11

A Theory of Optimal Inheritance Taxation

Econometrica · 2013 · 336 citations

, , +17

Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938

Toke Aidt, Peter Sandholt Jensen · International Tax and Public Finance · 2008 · 193 citations

, , +14

Hierarchical design and enforcement of income tax policies

Isabel Fernández Sánchez, Joel Sobel · Journal of Public Economics · 1993 · 159 citations

, , +14

The optimal two-bracket linear income tax

Joel Slemrod, Shlomo Yitzhaki, Joram Mayshar et al. · Journal of Public Economics · 1994 · 124 citations · Full text

, , +10

1–5 of 30

Authors

51

  1. BH
    Bertil Holmlund

    Uppsala University, Sweden

    3 publications · 44 citations

    3

    h-index

  2. MS
    Martin Söderström

    Uppsala University, Sweden

    3 publications · 44 citations

    3

    h-index

  3. ES
    Emmanuel Saez

    University of California, Berkeley, United States

    2 publications · 972 citations

    2

    h-index

  4. SL
    Sebastian Lobe

    University of Regensburg, Germany

    1 publications · 14 citations

    1

    h-index

  5. PS
    Peter Sandholt Jensen

    University of Southern Denmark, Denmark

    1 publications · 193 citations

    1

    h-index

1–5 of 51

Institutions

46

  1. University of California, Berkeley

    Berkeley, United States

    3 h-index

    3 publications

    1.3K citations

  2. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    3 publications

    86 citations

  3. Uppsala University

    Uppsala, Sweden

    3 h-index

    4 publications

    63 citations

  4. Paris School of Economics

    Paris, France

    2 h-index

    2 publications

    391 citations

  5. University of California San Diego

    San Diego, United States

    2 h-index

    2 publications

    174 citations

  6. Lund University

    Lund, Sweden

    1 h-index

    1 publications

    13 citations

  7. Feng Chia University

    Taichung, Taiwan

    1 h-index

    1 publications

    10 citations

  8. HUI Research (Sweden)

    Stockholm, Sweden

    1 h-index

    1 publications

    36 citations

1–8 of 46

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 116 citations

    5

    h-index

  2. Journal of Public Economics

    3 publications · 293 citations

    3

    h-index

  3. Journal of Financial and Quantitative Analysis

    JFQA · 2 publications · 70 citations

    2

    h-index

  4. The University of Chicago Law Review

    1 publications · 12 citations

    1

    h-index

  5. The Journal of Asian Studies

    JAS · 1 publications · 19 citations

    1

    h-index

1–5