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
โฆ LIBER โฆ
Progressive tax reform and majority voting
โ Scribed by P. M. Pestieau
- Publisher
- Springer US
- Year
- 1975
- Tongue
- English
- Weight
- 596 KB
- Volume
- 21
- Category
- Article
- ISSN
- 0048-5829
No coin nor oath required. For personal study only.
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At the request of Senators Charles Grassley (R-Iowa) and Max Baucus (D-Montana), the Joint Committee on Taxation issued a report at the end of January that contained a number of significant tax proposals. The report presents various options to improve tax compliance and reform tax expenditures. It d