Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity
作者： MARÍA JESÚS FREIRE-SERÉN , JUDITH PANADÉS
DOI: 10.1111/J.1475-4932.2008.00512.X
关键词:
摘要: This article shows how tax evasion modifies the redistributive effect of progressivity. The analysis, which is conducted by means standard model, suggests a possible reduction progressive income taxation. issue important to empirically evaluate and compare systems in economies with different levels.
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