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Horizontal equity and pregression when equivalence scales are not constant
Ebert, Udo (contributor); Lambert, Peter J. (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001653782
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Wider Halbteilungsgrundsatz und BVerfG: der BFH verbleibt an der Grenze konfiskatorischer Besteuerung
Lang, Joachim - In: Neue juristische Wochenschrift : NJW 53 (2000) 7, pp. 457-460
Persistent link: https://www.econbiz.de/10001446141
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Horizontal equity and progression when equivalence scales are not constant
Ebert, Udo; Lambert, Peter J. - In: Public finance review : PFR 32 (2004) 4, pp. 426-440
Persistent link: https://www.econbiz.de/10002132759
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The equal absolute sacrifice principle revisited
Lambert, Peter J.; Naughton, Helen T. - In: Journal of economic surveys 23 (2009) 2, pp. 328-349
Persistent link: https://www.econbiz.de/10003823360
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Redistribution, horizontal inequity, and reranking : how to measure them properly
Urban, Ivica; Lambert, Peter J. - In: Public finance review : PFR 36 (2008) 5, pp. 563-587
Persistent link: https://www.econbiz.de/10003854959
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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
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Horizontal inequity under a dual income tax system : principles and measurement
Bø, Erlend Eide; Lambert, Peter J.; Thoresen, Thor Olav - 2011
Persistent link: https://www.econbiz.de/10008857485
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Taxing expats : instrumental versus expressive voting compared
Blankart, Charles B.; Margraf, Simon - 2011
It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather than to lose them as tax payers completely. Taxing...
Persistent link: https://www.econbiz.de/10009375253
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Positional equity and equal sacrifice : design principles for an EU-wide income tax?
Lambert, Peter J. - In: Social ethics and normative economics : essays in …, (pp. 241-259). 2011
Persistent link: https://www.econbiz.de/10009269511