The inconsistency between measurement and policy instruments in family income taxation
Year of publication: |
2013
|
---|---|
Authors: | Lambert, Peter J. ; Yitzhaki, Shlomo |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 69.2013, 3, p. 241-255
|
Subject: | Income tax | horizontal equity | allowance | exemption | child benefit | Familienleistungsausgleich | Family benefits | Einkommensteuer | Haushaltseinkommen | Household income | Steuervergünstigung | Tax incentive |
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