search query: @indexterm taxation / total: 1872
reference: 551 / 1872
Author: | Fellman, J. Jäntti, M. Lambert, P. J. |
Title: | Optimal tax-transfer systems and redistributive policy |
Journal: | Scandinavian Journal of Economics
1999 : VOL. 101:1, p. 115-126 |
Index terms: | TAXATION CAPITAL INCOME TAX INEQUALITY |
Language: | eng |
Abstract: | This study develops an approach evaluating the design of the tax system and social benefit scheme by relating the redistributive properties of in-place systems to the redistirbution that would have occurred under an optimal design of taxes and benefits. |
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