haku: @author Praag, B. Van / yhteensä: 2
viite: 2 / 2
« edellinen | seuraava »
| Tekijä: | Plug, E. Praag, B. van Hartog, J. |
| Otsikko: | If we knew ability, how would we tax individuals? |
| Lehti: | Journal of Public Economics
1999 : MAY, VOL. 72:2, p. 183-212 |
| Asiasana: | TAXATION EARNINGS FUNCTION WELFARE |
| Kieli: | eng |
| Tiivistelmä: | 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. |
« edellinen | seuraava »
SCIMA