Progressive income tax, collection lags, and stability
Year of publication: |
2003
|
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Authors: | Fanti, Luciano ; Manfredi, Piero |
Published in: |
Public finance. - The Hague : Foundation Journal Public Finance, ISSN 0033-3476, ZDB-ID 212821-4. - Vol. 53.1998, 3/4, p. 312-330
|
Subject: | Steuerprogression | Progressive taxation | Einkommensteuertarif | Income tax rate | Steuererhebungsverfahren | Taxation procedure | Multiplikator | Multiplier | Akzelerator | Accelerator | Theorie | Theory |
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