Simple rules and the political economy of income taxation : the strengths of a uniform expense rule
Year of publication: |
2021
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Authors: | Delmotte, Charles |
Published in: |
European journal of law and economics. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1572-9990, ZDB-ID 1478572-9. - Vol. 52.2021, 2/3, p. 323-339
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Subject: | Tax credits | Tax deductions | Tax complexity | Tax efficiency | Tax reform | Political economy | Theorie | Theory | Steuerreform | Steuervergünstigung | Tax incentive | Einkommensteuer | Income tax | Optimale Besteuerung | Optimal taxation |
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