Efficiency and distribution effects of a revenue-neutral income tax reform

Journal of Macroeconomics

Volumn 25, Issue 1, 2003, Pages 87-107

  Heer, Burkhard ^a,b   Trede, Mark ^c  

^a UNIVERSITY OF BAMBERG   (Germany)

^b CESIFO   (Germany)

^c UNIVERSITY OF MÜNSTER   (Germany)

Author keywords

Consumption taxation; Flat rate tax; Income distribution; Income taxation

Indexed keywords

EID: 0346903228     PISSN: 01640704     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0164-0704(03)00008-9     Document Type: Article

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