Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016
Lukas Reiss, Philip Schuster
| Year of publication: |
2020
|
|---|---|
| Authors: | Reiss, Lukas ; Schuster, Philip |
| Subject: | Labor taxation | Social security contributions | Base broadening | Income distribution | Shapley decomposition | Austria | Österreich | Sozialversicherungsbeitrag | Social security contribution | Einkommensverteilung | Lohnsteuer | Wage tax | Theorie | Theory | Steuerbelastung | Tax burden | Steuertarif | Tax rate | Dekompositionsverfahren | Decomposition method |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10663-018-9419-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012224268