Efficiency and distribution effects of a revenue-neutral income tax reform

Referierte Aufsätze Web of Science

Burkhard Heer, Mark Trede

In: Journal of Macroeconomics 25 (2003), 1, 87-107



Keywords: income taxation, consumption taxation, income distribution, flat-rate tax
DOI:
https://doi.org/10.1016/S0164-0704(03)00008-9

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