Fiscal Federalism and the Role of the Income Tax
收藏NBER2023-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w31755
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资源简介：
This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from rich to poor but instead to provide some insurance to individuals against the uncertainties they face in their future earnings, a motivation for the tax proposed in Buchanan (1976).
提供机构：
美国国家经济研究局
创建时间：
2023-10-01
