Distributive Justice in Taxation.
A classical criterion for apportioning taxes is that all should sacrifice equally in loss of utility. Suppose that a method of apportioning taxes is continuous and has the following four properties: (1) the way that taxpayers split a given tax total depends only on their own taxable incomes; (2) an...
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| 格式: | Journal article |
| 语言: | English |
| 出版: |
1988
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