Article ID Journal Published Year Pages File Type
5058446 Economics Letters 2015 11 Pages PDF
Abstract
With the labor supply being flexible, a revenue-neutral increase in the tax progressivity decreases the tax incidence of the rich and increases the tax incidence of the poor if the tax scheme is highly progressive.
Keywords
Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
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Tax progressivity and tax incidence of the rich and the poor
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