Progresivní nebo "rovná" daň - ekonomické i politické dilema
[Progressive or "Flat" Tax - Economic and Political Dilemma]
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References listed on IDEAS
- European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
- European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
- Tuomala, Matti, 1990. "Optimal Income Tax and Redistribution," OUP Catalogue, Oxford University Press, number 9780198286059.
- Emmanuel Saez, 2002.
"Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses,"
The Quarterly Journal of Economics,
Oxford University Press, vol. 117(3), pages 1039-1073.
- Emmanuel Saez, 2000. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," NBER Working Papers 7708, National Bureau of Economic Research, Inc.
- Robert P. Hagemann & Brian R. Jones & Robert Bruce Montador, 1987. "Tax Reform in OECD Countries: Economic Rationale and Consequences," OECD Economics Department Working Papers 40, OECD Publishing.
- Smart, Michael, 1999. "A simple proof of the efficiency of the poll tax," Journal of Public Economics, Elsevier, vol. 71(3), pages 459-465, March.
More about this item
Keywordsprogressive tax; proportional tax; flat tax; tax fairness; tax graduation; tax base; tax allowance; distribution of tax burden;
- 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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