Onrubia Fernández, Jorge; Picos, Fidel; Rodado, María … - In: Economics: The Open-Access, Open-Assessment E-Journal 13 (2019) 2019-41, pp. 1-31
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to … by income groups, they prove that for three types of revenue-neutral linear personal income tax reforms (PIT) based on … sufficiently small (e.g. 1%), the best option is allocating tax changes proportionally to net income, and the worst doing it …