Lump-sum tax or flat income tax? : welfare implications of taxation policy in the presence of social comparison
Year of publication: |
2024
|
---|---|
Authors: | Huang, Shao'an ; Lien, Jaimie W. ; Yang, Siqun ; Zheng, Jie |
Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier Science, ISSN 1059-0560, ZDB-ID 2026509-8. - Vol. 92.2024, p. 20-33
|
Subject: | General equilibrium | Reference-dependent utility | Social comparison | Taxation policy | Theorie | Theory | Einkommensteuer | Income tax | Allgemeines Gleichgewicht | Flat Tax | Flat tax | Optimale Besteuerung | Optimal taxation |
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