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Horizontal equity : measures in search of a principle

Kaplow, Louis - In: National tax journal 42 (1989) 2, pp. 139-154

Persistent link: https://www.econbiz.de/10001075533

"Gerechte" Tariftypen bei alternativen Opfertheorien und Nutzenfunktionen

Hinterberger, Friedrich; Müller, Klaus; Petersen, … - In: FinanzArchiv : public finance analysis 45 (1987) 1, pp. 45-69

Persistent link: https://www.econbiz.de/10001039587

A fundamental objection to tax equity norms : a call for utilitarianism

Kaplow, Louis - In: National tax journal 48 (1995) 4, pp. 498-514

Persistent link: https://www.econbiz.de/10001197565

How tax complexity and enforcement affect the equity and efficiency of the income tax

Kaplow, Louis - In: National tax journal 49 (1996) 1, pp. 135-150

Persistent link: https://www.econbiz.de/10001197834

The standard deduction and floors in the income tax

Kaplow, Louis - In: Tax law review 50 (1994) 1, pp. 1-31

Persistent link: https://www.econbiz.de/10001198407

Fair and efficient taxation under partial control

Ooghe, Erwin; Peichl, Andreas - In: The economic journal : the journal of the Royal … 125 (2015) 589, pp. 2024-2051

Persistent link: https://www.econbiz.de/10011441323

Taxing expats : instrumental versus expressive voting compared

Blankart, Charles B.; Margraf, Simon - In: Swiss journal of economics and statistics 147 (2011) 4, pp. 461-478

Persistent link: https://www.econbiz.de/10009428265

"Schwäche der Argumente" für das Splitting schwach begründet

Niemeier, Ernst - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 9, pp. 624-625

Persistent link: https://www.econbiz.de/10009622219

Schwache Argumente für das Ehegattensplitting

Bach, Stefan; Geyer, Johannes; Haan, Peter; Wrohlich, … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 9, pp. 620-624

Persistent link: https://www.econbiz.de/10009622220

Die falschen Angriffe auf das Ehegattensplitting

Niemeier, Ernst - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 9, pp. 613-620

These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this taxation scheme, because in his opinion it is not aimed at furthering families or children but making sure that a couple does not have to pay more taxes than two singles. He argues...

Persistent link: https://www.econbiz.de/10009622221