INCOME-TAX PROGRESSIVITY AND REVENUE GROWTH

被引：11

作者：

HUTTON, JP

LAMBERT, PJ

机构：

[1] University of York, Heslington, York

来源：

ECONOMICS LETTERS | 1979年 / 3卷 / 04期

关键词：

D O I：

10.1016/0165-1765(79)90015-6

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Musgrave and Musgrave's average rate progression is shown to be a measure of the progressivity of an income tax schedule from which useful propositions about the built-in flexibility and elasticity of total revenue can be obtained. © 1979.

引用

页码：377 / 380

页数：4