Evaluating Income Tax Changes and the Choice of Income Measures
This 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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|Date of creation:||1997|
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Web page: http://fbe.unimelb.edu.au/economics
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