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Comparing Tax and Transfer Systems : How Might Incentive Effects Make a Difference?

Creedy, John; Dawkins, Peter - 2004

This paper compares a stylised version of a basic income flat tax system (BI/FT) with a means tested graduated tax system (MT/GT), with particular attention paid to potential labour supply effects of taxes. A highly simplified simulation model is developed in which individuals are homogeneous...

Persistent link: https://www.econbiz.de/10014116359