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Measuring income tax discrimination

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Fair and efficient taxation under partial control : theory and evidence

Ooghe, Erwin; Peichl, Andreas - 2010

There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their misfortune, while they allow them to enjoy the fruits of their effort. Such fairness considerations have been introduced in political economy and optimal income tax models with a...

Persistent link: https://www.econbiz.de/10009314282