Combined Income Taxes and Tax‐Benefit Systems

Udo Ebert and Peter J. Lambert

The Economic Record, 1999, vol. 75, issue 4, 397-404

Abstract: We extend the analysis of income tax progression to combined taxes, benefits, and the tax‐benefit system. The overall redistributive impacts of constituent reforms are identified. Our findings point to the importance of interaction effects and demonstrate the dangers of isolated reforms.

Date: 1999
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