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Alan Auerbach and Kevin Hassett offer a new measure of horizontal equity (HE) that is designed to overcome deficiencies in prior indexes. There is, however, a fundamental problem that their effort shares with their predecessors' attempts: the underlying rationale for pursuing HE at the expense...
Persistent link: https://www.econbiz.de/10012471118
Alan Auerbach and Kevin Hassett offer a new measure of horizontal equity (HE) that is designed to overcome deficiencies in prior indexes. There is, however, a fundamental problem that their effort shares with their predecessors' attempts: the underlying rationale for pursuing HE at the expense...
Persistent link: https://www.econbiz.de/10013226166
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Tax justice advocates have spent the past decade building public consciousness about the tax planning practices of financial elites and large multinational corporations. They approached the project from a series of angles, from grassroots name-and-shame campaigns to documentary filmmaking to...
Persistent link: https://www.econbiz.de/10013246432
well as its sibling, the partnership theory of (income) taxation - is little more than a rhetorical counter to street … Libertarian talk that assumes one's entitlement to market outcomes. The NBP and the partnership theory do not withstand analysis … at the level of entitlement theory, and they do not prescribe a politically liberal taxing and spending role for …
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We demonstrate the existence of an intergenerational equity-efficiency trade- off in policy-making that aims at Pareto-efficiency across generations and sustainability, i.e. non-decreasing utility over time. Our model includes two salient characteristics of sustainability problems and policy:...
Persistent link: https://www.econbiz.de/10008907720