The Tax Benefit of Income Smoothing
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References listed on IDEAS
- Richard E. Slitor, 1948. "The Measurement of Progressivity and Built-In Flexibility," The Quarterly Journal of Economics, Oxford University Press, vol. 62(2), pages 309-313.
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More about this item
Keywordsincome tax history; private pensions; tax progressivity;
- D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-06-11 (Accounting & Auditing)
- NEP-ALL-2011-06-11 (All new papers)
- NEP-HIS-2011-06-11 (Business, Economic & Financial History)
- NEP-PUB-2011-06-11 (Public Finance)
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