A tale of two bases : progressive taxation of capital and labor income
Year of publication: |
2021
|
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Authors: | Moore, Rachel ; Pecoraro, Brandon |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 49.2021, 3, p. 335-391
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Subject: | dynamic scoring | progressive income taxation | modeling tax reform | heterogeneous agents | tax calculator | Theorie | Theory | Steuerprogression | Progressive taxation | Einkommensteuer | Income tax | Steuerreform | Tax reform | Lohnsteuer | Wage tax | Kapitalertragsteuer | Capital income tax |
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