Evaluating Income Tax Changes and the Choice of Income Measures

This paper discusses some of the issues raised by comparisons involving different time periods and population groups. It does not examine the effects of using alternative accounting periods for tax assessment purposes, but considers the possible effects on inequality and progressivity of evaluating income tax structures using different time periods.

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Year of publication:	1997
Authors:	Creedy, J.
Institutions:	Department of Economics, Faculty of Business and Economics
Subject:	INCOME \| TAXATION

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Series:	Department of Economics - Working Papers Series.
Type of publication:	Book / Working Paper
Notes:	Number 577 24 pages
Classification:	H2 - Taxation, Subsidies, and Revenue ; H22 - Incidence ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005574819