Lump-sum tax or flat income tax? : welfare implications of taxation policy in the presence of social comparison
Shaoan Huang, Jaimie W. Lien, Siqun Yang, Jie Zheng
| Year of publication: |
2024
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|---|---|
| Authors: | Huang, Shao'an ; Lien, Jaimie W. ; Yang, Siqun ; Zheng, Jie |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier Science, ISSN 1059-0560, ZDB-ID 2026509-8. - Vol. 92.2024, p. 20-33
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| Subject: | General equilibrium | Reference-dependent utility | Social comparison | Taxation policy | Theorie | Theory | Einkommensteuer | Income tax | Allgemeines Gleichgewicht | Flat Tax | Flat tax | Steuerpolitik | Tax policy | Wohlfahrtsökonomik | Welfare economics | Wohlfahrtsanalyse | Welfare analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2024.02.007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014534877