An evaluation of the revenue and equity effects of converting exemptions and itemized deductions to a single non-refundable credit
Suzanne Luttman and Roxanne Spindle
| Year of publication: |
1994
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|---|---|
| Authors: | Luttman, Suzanne M. |
| Other Persons: | Spindle, Roxanne M. (contributor) |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 16.1994, 2, p. 43-62
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| Subject: | Steuervergünstigung | Tax incentive | Steuerprogression | Progressive taxation | Einkommensteuer | Income tax | Steuergerechtigkeit | Tax fairness | Steuerwirkung | Tax effects | Theorie | Theory | USA | United States | 1980 |
| Extent: | Graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001177568