Allocative or Distributive Aims of Income Taxation?

Karl-Heinz Schmidt ()

European Journal of Law and Economics, 2000, vol. 10, issue 2, 179-189

Keywords: ability to pay; principles of income taxation; international comparisons of income taxation; functions of public finance policy; concepts of political economy; “German type” of income taxation (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1023/A:1018730706270

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