Combined Income Taxes and Tax-Benefit Systems |
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Authors: | UDO EBERT PETER J. LAMBERT |
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Affiliation: | University ofOldenburg, FRG and University of York, UK |
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Abstract: | We extend the analysis of income tax progression to combined taxes, benefits, and the tax-benefit system. The overall redistributive impacts of constituent reforms are identified. Our findings point to the importance of interaction effects and demonstrate the dangers of isolated reforms. |
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