Template-Type: ReDIF-Paper 1.0 Title: Properties of the optimal nonlinear income tax Author-Name: Ebert,Udo Author-WorkPlace-Name: University of Bonn Classification-JEL: Keywords: Optimal income tax,Utility maximization,First and second order condition Series: Sonderforschungsbereich 303 Creation-Date: 1986-12 Handle: RePEc:bon:bonsfa:66