Progresivní nebo "rovná" daň - ekonomické i politické dilema
[Progressive or "Flat" Tax - Economic and Political Dilemma]
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DOI: 10.18267/j.polek.868
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References listed on IDEAS
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More about this item
Keywords
progressive tax; proportional tax; flat tax; tax fairness; tax graduation; tax base; tax allowance; distribution of tax burden;All these keywords.
JEL classification:
- E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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