Evaluating Income Tax Changes and the Choice of Income Measures
AbstractThis paper discusses some of the issues raised by comparisons involving different time periods and population groups. It does not examine the effects of using alternative accounting periods for tax assessment purposes, but considers the possible effects on inequality and progressivity of evaluating income tax structures using different time periods.
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Bibliographic InfoPaper provided by The University of Melbourne in its series Department of Economics - Working Papers Series with number 577.
Length: 24 pages
Date of creation: 1997
Date of revision:
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Postal: Department of Economics, The University of Melbourne, 5th Floor, Economics and Commerce Building, Victoria, 3010, Australia
Phone: +61 3 8344 5289
Fax: +61 3 8344 6899
Web page: http://www.economics.unimelb.edu.au
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INCOME ; TAXATION;
Find related papers by JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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- Immervoll, Herwig & Levy, Horacio & Nogueira, José Ricardo & O'Donoghue, Cathal & Siqueira, Rozane Bezerra de, 2006.
"The Impact of Brazil's Tax-Benefit System on Inequality and Poverty,"
IZA Discussion Papers
2114, Institute for the Study of Labor (IZA).
- Herwig Immervoll & Horacio Levy & José Ricardo Nogueira & Cathal O´Donoghue & Rozane Bezerra de Siqueira, 2005. "The Impact of Brazil´s Tax-Benefit System on Inequality and Poverty," Ibero America Institute for Econ. Research (IAI) Discussion Papers 117, Ibero-America Institute for Economic Research.
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