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Preliminary communication
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 icon orcid.org/0000-0001-5175-5348 ; Tallinn University of Technology, Tallinn, Estonia

Fulltext: english, pdf (454 KB) pages 141-165 downloads: 165* cite
APA 6th Edition
Fischer, D. & Ferraro, S. (2019). A proposal for a simple average-based progressive taxation system. Public Sector Economics, 43 (2), 141-165. https://doi.org/10.3326/pse.43.2.2
MLA 8th Edition
Fischer, Dirk-Hinnerk and Simona Ferraro. "A proposal for a simple average-based progressive taxation system." Public Sector Economics, vol. 43, no. 2, 2019, pp. 141-165. https://doi.org/10.3326/pse.43.2.2. Accessed 22 Oct. 2020.
Chicago 17th Edition
Fischer, Dirk-Hinnerk and Simona Ferraro. "A proposal for a simple average-based progressive taxation system." Public Sector Economics 43, no. 2 (2019): 141-165. https://doi.org/10.3326/pse.43.2.2
Harvard
Fischer, D., and Ferraro, S. (2019). 'A proposal for a simple average-based progressive taxation system', Public Sector Economics, 43(2), pp. 141-165. https://doi.org/10.3326/pse.43.2.2
Vancouver
Fischer D, Ferraro S. A proposal for a simple average-based progressive taxation system. Public Sector Economics [Internet]. 2019 [cited 2020 October 22];43(2):141-165. https://doi.org/10.3326/pse.43.2.2
IEEE
D. Fischer and S. Ferraro, "A proposal for a simple average-based progressive taxation system", Public Sector Economics, vol.43, no. 2, pp. 141-165, 2019. [Online]. https://doi.org/10.3326/pse.43.2.2

Abstracts
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.

Keywords
taxation; flat tax; progressive tax; taxation efficiency

Hrčak ID: 220868

URI
https://hrcak.srce.hr/220868

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