a structure ofTAXATIONin which tax is levied at a constant rate asINCOMErises, for example, 10% of each increment of income as income rises. This form of taxation takes the same proportion of tax from a low-income taxpayer as from a high-income taxpayer. ComparePROGRESSIVE TAXATION,REGRESSIVE...
Proportional Tax | Definition, Pros & Cons Related Study Materials Browse by Courses Economics 102: Macroeconomics Business 101: Principles of Management Business 107: Organizational Behavior Accounting 101: Financial Accounting Leadership Study Guide DSST Business Ethics and Society Study Guide and Test ...
It concludes that tax-financed systems tend to be proportional or mildly progressive, that social insurance systems are regressive and that private systems are even more regressive. Out-of-pocket payments are in most countries an ... WEV Doorslaer - 《Journal of Health Economics》 被引量: 1093...
a tax system that is considered regressive or progressive may be more in line. With a regressive system, the amount or proportion of taxes owed would be less even as income increases, while a progressive approach would call for the proportion of taxes applied to that same increase in income ...
This characterization is then used to show that in a number of interesting cases, the procedurally fair tax rate equals the probability mass of below average income citizens.doi:10.1007/s00199-014-0852-9P. Jean-Jacques HeringsDepartment of EconomicsArkadi Predtetchinski...
XZ Ren,SU Jian-Hong,W Tan - 《Journal of Yunnan University of Finance & Economics》 被引量: 2发表: 2008年 2001-06 Tax Cuts with AMT Patch Extended: Financing Proportional to Individual Income Tax, Distribution of Federal Tax Change by Cash Income Percentile, 2010 2010 Distribution of federal...
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tax structuretax rateThis paper considers the problem of income taxation related to natural persons' enterprises in the context of a choice of tax form. For this purpose there was discussed the nature of the progressive and flat tax, pointed out the differences of these...
, Measurement and Modelling in Economics . North- Holland.Blackorby, Charles, Russell Davidson, and William Schworm (1990) `Use and misuse of single- consumer results in a multi-consumer economy: The optimality of proportional commodity tax- ation.' In Measurement and modelling in economics, ed...
We refer to such a division of the tax burden and the dividend as the proportional division rule. Given the simultaneous requirements of (a) and (b), there is a crucial incentive problem to be resolved. We show the existence of a planning procedure that retains the convergence properties ...