Dynamic equity in personal income tax design: Theory and application to Vietnam’s 2026 reform
Type of the article: Research Article AbstractStatic personal income tax governance in fast-growing economies can produce systematic equity erosion, as nominally fixed deductions and brackets gradually increase the effective tax burden on low- and middle-income households during periods of sustaine...
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
LLC "CPC "Business Perspectives"
2026-07-01
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| coleção: | Public and Municipal Finance |
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| Acesso em linha: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/24714/PMF_2026_02_Tran-Nam.pdf |
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