search query: @author Keen, M. / total: 13
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| Author: | Keen, M. |
| Title: | Tax reform and progressivity |
| Journal: | Economic Journal
2000 : JAN, VOL. 110:460, p. 50-68 |
| Index terms: | TAX REFORM ECONOMICS THEORIES |
| Language: | eng |
| Abstract: | The established theory of tax progressivity cannot handle basic tax reform questions, such as whether an increase in personal allowances makes the tax system more progressive, because the core results assume that tax liability is never zero. This paper generalises the core theory to allow for zero tax payments, and applies the new framework to the analysis of allowances, income-related deductions and tax credits. |
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