Combined income taxes and tax-benefit systems

Authors
Ebert, U Lambert, PJ
Citation
U. Ebert et Pj. Lambert, Combined income taxes and tax-benefit systems, ECON REC, 75(231), 1999, pp. 397-404
Citations number
14
Categorie Soggetti
Economics
Journal title
ECONOMIC RECORD
ISSN journal
00130249 → ACNP
Volume
75
Issue
231
Year of publication
1999
Pages
397 - 404
Database
ISI
SICI code
0013-0249(199912)75:231<397:CITATS>2.0.ZU;2-I
Abstract
We extend the analysis of income tax progression to combined tares, benefit s, and the tax-benefit system. The overall redistributive impacts of consti tuent reforms are identified. Our findings point to the importance of inter action effects and demonstrate the dangers of isolated reforms.