A note on progressive taxes and the supply of labour |
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Authors: | M. Chatterji |
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Affiliation: | University of Essex, Colchester CO4 3SQ, UK |
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Abstract: | It is widely held popular belief that the more progressive the tax system, the greater the disincentive to work effort. This paper seeks to examine the popular belief, and in particular to find circumstances when it may be false. The main conclusion of the paper is that the conditions under which the popular belief is false are stricter than those suggested by previous authors. |
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