Distribution of the Tax Burden Across Individuals: An Overview
Description:
This report discusses in the first section different philosophies about how the tax burden should be distributed, and what those philosophies imply for the shape of the tax system. In particular, it addresses the question of the justifications for a progressive tax system (one where the share of income collected as a tax rises as income rises). This section is presented for the interested reader, but is not a necessary preliminary to examining the analysis in the second section, which presents …
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Date:
December 13, 2004
Creator:
Gravelle, Jane G. & Shvedov, Maxim
Item Type:
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Partner:
UNT Libraries Government Documents Department