Effective federal individual income tax functions: A specification search

被引：2

作者：

Akhand, HA

机构：

[1] Department of Economics, University of Regina, Regina, Sask.

来源：

ECONOMICS LETTERS | 1996年 / 51卷 / 01期

关键词：

conditional mean tests; equal sacrifice theory of taxation;

D O I：

10.1016/0165-1765(95)00798-9

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper implements various robust, regression-based diagnostics to non-linear models of conditional means. It finds that the income tax structure in Canada is incompatible with the tax systems based on the equal-sacrifice theory of taxation.

引用

页码：19 / 25

页数：7

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