Tax penalties on fluctuating incomes : estimates from longitudinal data
Year of publication: |
2018
|
---|---|
Authors: | Gordon, Daniel V. ; Wen, Jean-François |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 25.2018, 2, p. 430-457
|
Subject: | Income tax | Income fluctuations | Progressivity | Einkommensteuer | Einkommensverteilung | Income distribution | Steuerprogression | Progressive taxation | Haushaltseinkommen | Household income |
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