𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Efficiency and distribution effects of a revenue-neutral income tax reform

✍ Scribed by Burkhard Heer; Mark Trede


Book ID
114130325
Publisher
Elsevier Science
Year
2003
Tongue
English
Weight
252 KB
Volume
25
Category
Article
ISSN
0164-0704

No coin nor oath required. For personal study only.


πŸ“œ SIMILAR VOLUMES


Progression and revenue effects of incom
✍ Caminada, Koen; Goudswaard, Kees πŸ“‚ Article πŸ“… 1996 πŸ› Springer 🌐 English βš– 533 KB

Usually, only initial revenue effects of personal income tax reforms are considered. However, a tax reform characterized by base broadening in exchange for rate reduction can reduce the income elasticity of tax revenue. In that case, the increase in revenue after income growth will be relatively sma