Shifting taxes away from labour enhances equity and fiscal efficiency
Year of publication: |
2020
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Authors: | Coda Moscarola, Flavia ; Colombino, Ugo ; Figari, Francesco ; Locatelli Biey, Marilena |
Published in: |
Journal of policy modeling : JPMOD ; a social science forum of world issues. - Amsterdam [u.a.] : Elsevier, ISSN 0161-8938, ZDB-ID 435532-5. - Vol. 42.2020, 2, p. 367-384
|
Subject: | Efficiency | Equity | Labour market equilibrium | Microsimulation | Tax shifting | Theorie | Theory | Steuerwirkung | Tax effects | Einkommensteuer | Income tax | Steuerreform | Tax reform | Steuerinzidenz | Tax incidence | Arbeitsmarkt | Labour market |
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