Combined income taxes and tax-benefit systems

被引：5

作者：

Ebert, U ^{[1
]}

Lambert, PJ

机构：

[1] Univ Oldenburg, D-2900 Oldenburg, Germany

[2] Univ York, York YO1 5DD, N Yorkshire, England

来源：

ECONOMIC RECORD | 1999年 / 75卷 / 231期

关键词：

D O I：

10.1111/j.1475-4932.1999.tb02575.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We extend the analysis of income tax progression to combined tares, benefits, and the tax-benefit system. The overall redistributive impacts of constituent reforms are identified. Our findings point to the importance of interaction effects and demonstrate the dangers of isolated reforms.

引用

收藏

页码：397 / 404

页数：8

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