Personal income tax reforms and tax progressivity in Slovenia, 1991-2012
Using two different data sets, both derived from the personal income tax files, this paper analyses income inequality and the effects of the personal income tax on after-tax income of employees in Slovenia. It has been shown by using the Kakwani index of progressivity that increases in tax progressi...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Institute of Public Finance
2014-12-01
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| coleção: | Financial Theory and Practice |
| Assuntos: | |
| Acesso em linha: |
http://fintp.ijf.hr/upload/files/ftp/2014/4/stanovnik_verbic.pdf
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