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Should the average tax rate be marginalized?
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SYSNO ASEP 0307974 Document Type J - Journal Article R&D Document Type The record was not marked in the RIV Subsidiary J Ostatní články Title Should the average tax rate be marginalized? Title Měla by být průměrná daňová sazba marginalizovaná? Author(s) Feldman, N. E. (IL)
Katuščák, Peter (NHU-C) RIDSource Title CERGE-EI Working Paper Series - ISSN 1211-3298
-, č. 304 (2006), s. 1-65Number of pages 65 s. Publication form www - www Language eng - English Country CZ - Czech Republic Keywords tax ; labor supply ; average tax Subject RIV AH - Economics CEZ MSM0021620846 - NHU-C Annotation Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economic decisions. However, complexity of the personal income tax system implies that taxpayers may incorrectly perceive true marginal prices and incentives. Workplace Economics Institute - CERGE Contact Tomáš Pavela, pavela@cerge-ei.cz, Tel.: 224 005 122 Year of Publishing 2008
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