| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20227 |
| 来源ID | Working Paper 20227 |
| The Choice of the Personal Income Tax Base | |
| Roger H. Gordon; Wojciech Kopczuk | |
| 发表日期 | 2014-06-12 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | Starting with Vickrey (1945) and Mirrlees (1971), the optimal tax literature has studied the design of a personal income tax. The assumed ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however. Past papers have focused instead on designing a tax on labor income. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w20227 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/577900 |
| 推荐引用方式 GB/T 7714 | Roger H. Gordon,Wojciech Kopczuk. The Choice of the Personal Income Tax Base. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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