There is idea behind that, but continuous is not enough.
The variable is all transfers, taxes and benefits T = [all taxes - all benefits] as function of income per person (including children). T starts negative (benefits are negative taxes).
Goal: monotonously increasing effective marginal T rate.
The variable is all transfers, taxes and benefits T = [all taxes - all benefits] as function of income per person (including children). T starts negative (benefits are negative taxes).
Goal: monotonously increasing effective marginal T rate.