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Equal sacrifice and incentive compatible income taxation

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Author Info
Berliant, Marcus
Gouveia, Miguel

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File URL: http://www.sciencedirect.com/science/article/B6V76-45913DT-F7/2/9ddf18758283d92ba7a7f73ac26cce46
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 51 (1993)
Issue (Month): 2 (June)
Pages: 219-240
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Handle: RePEc:eee:pubeco:v:51:y:1993:i:2:p:219-240

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. Johann K. Brunner, 2003. "Optimale direkte und indirekte Steuern bei unterschiedlicher Anfangsausstattung," Economics working papers 2003-10, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
  2. Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," CFS Working Paper Series 2005/10, Center for Financial Studies. [Downloadable!]
    Other versions:
  3. Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    Other versions:
  4. Peter J. Lambert & Helen T. Naughton, 2006. "The Equal Sacrifice Principle Revisited," Working Papers 45, ECINEQ, Society for the Study of Economic Inequality. [Downloadable!]
  5. Byung In Lim & Jin Kwon Hyun, 2006. "Comparative analysis of the effective income tax function: empirical evidence using LIS data," Applied Economics Letters, Taylor and Francis Journals, vol. 13(2), pages 117-121, February. [Downloadable!] (restricted)
  6. Luis J. Imedio-Olmedo & Encarnación Macarena Parrado-Gallardo & M.Dolores. Sarrión, 1999. "La tarifa del IRPF y el principio de igualdad de sacrificio," Investigaciones Economicas, Fundación SEPI, vol. 23(2), pages 281-299, May. [Downloadable!]
  7. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer, vol. 5(2), pages 123-151, May. [Downloadable!] (restricted)
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