Number of the records: 1  

Should the average tax rate be marginalized?

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    SYSNO ASEP0307974
    Document TypeJ - Journal Article
    R&D Document TypeThe record was not marked in the RIV
    Subsidiary JOstatní články
    TitleShould the average tax rate be marginalized?
    TitleMěla by být průměrná daňová sazba marginalizovaná?
    Author(s) Feldman, N. E. (IL)
    Katuščák, Peter (NHU-C) RID
    Source TitleCERGE-EI Working Paper Series - ISSN 1211-3298
    -, č. 304 (2006), s. 1-65
    Number of pages65 s.
    Publication formwww - www
    Languageeng - English
    CountryCZ - Czech Republic
    Keywordstax ; labor supply ; average tax
    Subject RIVAH - Economics
    CEZMSM0021620846 - NHU-C
    AnnotationEconomic 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.
    WorkplaceEconomics Institute - CERGE
    ContactTomáš Pavela, pavela@cerge-ei.cz, Tel.: 224 005 122
    Year of Publishing2008
Number of the records: 1  

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