Using the Equal Sacrifice Principle to Test the Fairness of Poland’s Personal Income Tax System
نویسندگان
چکیده
منابع مشابه
On the efficiency of equal sacrifice income tax schedules ¬リニ
In an economy which primitives are exactly those in Mirrlees (1971), we investigate the efficiency of tax schedules derived under the equal sacrifice principle. For a given exogenous government consumption level we assess whether there is an alternative tax schedule that raises more revenue while delivering less utility to no one. For our preferred parametrizations, we find that inefficiency on...
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ژورنال
عنوان ژورنال: Gospodarka Narodowa
سال: 2012
ISSN: 2300-5238
DOI: 10.33119/gn/101002