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Who pays the Australian corporate income tax?

Freebairn, John William - In: The Australian economic review 48 (2015) 4, pp. 357-368

Persistent link: https://www.econbiz.de/10011443724

Implementation issues in the Duclos-Jalbert-Araar decomposition of redistributive effect

Urban, Ivica - In: Public finance review : PFR 41 (2013) 1, pp. 121-143

Persistent link: https://www.econbiz.de/10010234800

Taxing for equity : a proposal to reform Mexico's value-added tax

Dávila Capalleja, Enrique R.; Levy, Santiago - In: Latin American macroeconomic reforms : the second stage, (pp. 357-392). 2003

Persistent link: https://www.econbiz.de/10001793793

Steuern und umverteilen : Effizienz versus Gerechtigkeit?

Hürlimann, Gisela (ed.); Tanner, Jakob (ed.) - 2012

Persistent link: https://www.econbiz.de/10009486187

Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

Persistent link: https://www.econbiz.de/10014440239

Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...

Persistent link: https://www.econbiz.de/10014423792

On measuring axiom violations due to each tax instrument applied in a real-world personal income tax

Pellegrino, Simone; Vernizzi, Achille - In: Social choice and welfare 61 (2023) 4, pp. 853-882

Persistent link: https://www.econbiz.de/10014382270

Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

Persistent link: https://www.econbiz.de/10014446603