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This chapter in this book addressing inequality identifies elements of the U.S. income tax laws that contribute to that inequality. While the language of the tax laws is neutral and applies identical rules to all, the distribution of tax burdens among the members of the U.S. populace may not...
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Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...
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