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| Tekijä: | Schroyen, F. |
| Otsikko: | Redistributive taxation and the household: the case of individual filings |
| Lehti: | Journal of Public Economics
2003 : OCT, VOL. 87:11, p. 2527-2547 |
| Asiasana: | Income tax |
| Vapaa asiasana: | Redistribution Tax arbitrage Household production |
| Kieli: | eng |
| Tiivistelmä: | In this paper the author looks at the tax treatment of households under individual filings and characterises the efficiency properties of an income tax schedule that redistributes from rich to poor households. The main conclusion is that the prevention of tax arbitrage imposes structure on the graduation of the tax schedule. |
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