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Combined Income Taxes and Tax‐Benefit Systems
Author(s) -
EBERT UDO,
LAMBERT PETER J.
Publication year - 1999
Publication title -
economic record
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.365
H-Index - 42
eISSN - 1475-4932
pISSN - 0013-0249
DOI - 10.1111/j.1475-4932.1999.tb02575.x
Subject(s) - economics , public economics , point (geometry) , indirect tax , tax reform , income tax , labour economics , monetary economics , geometry , mathematics
We extend the analysis of income tax progression to combined taxes, benefits, and the tax‐benefit system. The overall redistributive impacts of constituent reforms are identified. Our findings point to the importance of interaction effects and demonstrate the dangers of isolated reforms.