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Understanding multidimensional tax systems

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Global trends and issues in value added taxation

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Understanding Multidimensional Tax Systems

Slemrod, Joel B.; Robinson, Leslie A. - 2011

Income tax systems are multi-dimensional, and ignoring their non-rate aspects can introduce bias into cross-country empirical estimation of the impact of taxation. We analyze 10 non-rate tax system aspects, codified based on recent OECD reports. We find that a single factor (which we call...

Persistent link: https://www.econbiz.de/10014044993