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Razvitie finansovo-kreditnych otnošenij v territorialʹnych obrazovanijach RF: materialy Mežregionalʹnoj naučno-praktičeskoj konferencii professorsko-prepodavatelʹskogo sostava i pr...

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Asymmetric shocks and regional risk sharing : evidence from Japan

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Fiscal Federalism as Risk-Sharing : The Insurance Role of Redistributive Taxation

Brooks, John R. - 2015

progressive income tax in particular, provides insurance against the risk of uncertain future income. By providing for high taxes … of potential after-tax income relative to a lump-sum tax. This insurance function is distinct from the redistributive … income tax role in a federal system, given both its redistributive and insurance functions. The standard view in the …

Persistent link: https://www.econbiz.de/10014037135