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Identifying tax implicit equivalence scales

© 2017, Springer Science+Business Media New York. This paper describes a simple and tractable method for identifying equivalence scales that reflect the value judgements implicit in a tax and transfer system. The approach depends on two identifying assumptions and a functional description for transf...

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Bibliographic Details
Main Authors:	Justin van de Ven, Nicolas Herault, Fran Azpitarte
Format:	Default Article
Published:	2017
Subjects:	Other human society not elsewhere classified Other language, communication and culture not elsewhere classified Equivalence scale Taxation Horizontal equity Language, Communication and Culture not elsewhere classified Studies in Human Society not elsewhere classified
Online Access:	https://hdl.handle.net/2134/34108
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