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Progression-neutral income tax reforms and horizontal inequity

✍ Scribed by Maria Cubel; Peter J. Lambert


Book ID
112980920
Publisher
Springer Vienna
Year
2002
Tongue
English
Weight
393 KB
Volume
77
Category
Article
ISSN
1617-7134

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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