An operational concept of the ability to pay principle (With an application for The Netherlands, 1973)

Autor:	C. A. de Kam, F. G. van Herwaarden
Rok vydání:	1983
Předmět:	Microeconomics Economics and Econometrics Tax revenue Double taxation Write-off Comprehensive income Tax deduction State income tax Economics Gross income International taxation
Zdroj:	De Economist. 131:55-64
ISSN:	1572-9982 0013-063X
Popis:	In this article the authors demonstrate that it is possible to derive a rate schedule of the personal income tax based on the ability to pay principle. The derivation uses three basics: the theory of the lognormal welfare function of income, the theory of equal (proportional) utility sacrifice and results from empirical research, based on the former theory. As an illustrative application the authors present an ‘optimal’ distribution of the personal income tax in the Netherlands in 1973, which is then confronted with the actual distribution of the personal income tax in 1973.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::55ef5c979c718e3b0db7d7b44dfdeb1d https://doi.org/10.1007/bf01676417 Zobrazit plný text záznamu Plný text ve formátu PDF