Institut za Javne Financije - Zagreb : [Verlag nicht ermittelbar] - Nachgewiesen 29.2005 - vol. 40, no. 4 (Dec. 2016)
.
Assuming that the system is progressive and pre-
tax income does not change, a proportionate increase (or decrease) of tax … the actual one, for the chosen ν-value. It must be recalled that it is not the policy rec-
ommendation of this paper that … effects
Financial Theory and Practice 30 (3), 207-231 (2006)
of the tax base (though not so in Germany). The net tax T
i
, is …