The Impact on Efficiency and Distribution of a Base-Broadening and Rate-Reducing Tax eform
Abstract/Sommario:
We analyze a base-broadening, rate-reducing, and simplifying tax reform, which may be revenue-neutral, or which may keep the average tax rates constant
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| Descrizione | The Impact on Efficiency and Distribution of a Base-Broadening and Rate-Reducing Tax eform / Willner, Johan |
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Sta in: International Tax and Public Finance n. 3, May 2002 (Vol. 9), pp. 273-294
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| ID scheda | 57209 |