A proposal for a simple average-based progressive taxation system
This paper is a first theoretical presentation of a simple progressive taxation system. The system is based on two adaptations of one easily calculable formula that is based on the societal average income of the previous year. The system contributes to academic discussions as it is a novel approach....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2019-06-01
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| Series: | Public Sector Economics |
| Subjects: | |
| Online Access: |
http://www.pse-journal.hr/upload/files/pse/2019/2/2.pdf
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