Independent taxation, horizontal equity, and return-free filing
Year of publication: |
2019
|
---|---|
Authors: | Liebman, Jeffrey B. ; Ramsey, Daniel |
Published in: |
Tax policy and the economy. - Chicago, Ill. : University of Chicago Press, ISSN 0892-8649, ZDB-ID 1005467-4. - Vol. 33.2019, p. 109-130
|
Subject: | Familienbesteuerung | Family taxation | Steuergerechtigkeit | Tax fairness | Leistungsfähigkeitsprinzip | Ability-to-pay principle | USA | United States |
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