If we knew ability, how would we tax individuals?
نویسندگان
چکیده
منابع مشابه
UvA - DARE ( Digital Academic Repository ) If we knew ability , how would we tax individuals ?
The suggestion to tax people on earnings capacity instead of earnings has been around for a long time and is attractive in terms of economic efficiency. In this paper we reflect on the feasibility of such a system and give an exploratory empirical implementation. We apply the Leyden Welfare Function of Income, a survey based measure of an individual’s welfare associated with income, to derive i...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 1999
ISSN: 0047-2727
DOI: 10.1016/s0047-2727(98)00086-3