Public Sector Economics, Vol. 43 No. 2, 2019.
Prethodno priopćenje
https://doi.org/10.3326/pse.43.2.2
A proposal for a simple average-based progressive taxation system
Dirk-Hinnerk Fischer
; Tallinn University of Technology, Tallinn, Estonia
Simona Ferraro
orcid.org/0000-0001-5175-5348
; Tallinn University of Technology, Tallinn, Estonia
Sažetak
This paper is a first theoretical presentation of a simple progressive taxation system. The system is based on two adaptations of one easily calculable formula that is based on the societal average income of the previous year. The system contributes to academic discussions as it is a novel approach. It is a progressive tax that does not discriminate against anyone as the progression increases continuously and the increase in tax payment does not go beyond the additional income. The analysis in the paper shows that the core advantage of the system is its simple, transparent and adaptable mechanism.
Ključne riječi
taxation; flat tax; progressive tax; taxation efficiency
Hrčak ID:
220868
URI
Datum izdavanja:
10.6.2019.
Posjeta: 1.296 *