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| Author: | Plug, E. Praag, B. van Hartog, J. |
| Title: | If we knew ability, how would we tax individuals? |
| Journal: | Journal of Public Economics
1999 : MAY, VOL. 72:2, p. 183-212 |
| Index terms: | TAXATION EARNINGS FUNCTION WELFARE |
| Language: | eng |
| Abstract: | The suggestion to tax people on earnings capacity instead of earnings has been around for a long time and is attractive in terms of economic efficiency. In this paper, the authors reflect on the feasibility of such a system and give an exploratory empirical implementation. The authors apply the Leyden Welfare Function of Income, a survey based measure of an individual's welfare associated with income, to derive implications for ability taxation. |
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