Analyzing the standard deduction as a presumptive tax
Year of publication: |
1994
|
---|---|
Authors: | Slemrod, Joel ; Yitzhaki, Shlomo |
Published in: |
International Tax and Public Finance. - Springer, ISSN 0927-5940. - Vol. 1.1994, 1, p. 25-34
|
Publisher: |
Springer |
Subject: | taxation | horizontal equity | compliance costs |
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