hrcak mascot   Srce   HID

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

Puni tekst: engleski, pdf (454 KB) str. 141-165 preuzimanja: 165* citiraj
APA 6th Edition
Fischer, D. i 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 i Simona Ferraro. "A proposal for a simple average-based progressive taxation system." Public Sector Economics, vol. 43, br. 2, 2019, str. 141-165. https://doi.org/10.3326/pse.43.2.2. Citirano 20.10.2020.
Chicago 17th Edition
Fischer, Dirk-Hinnerk i Simona Ferraro. "A proposal for a simple average-based progressive taxation system." Public Sector Economics 43, br. 2 (2019): 141-165. https://doi.org/10.3326/pse.43.2.2
Harvard
Fischer, D., i Ferraro, S. (2019). 'A proposal for a simple average-based progressive taxation system', Public Sector Economics, 43(2), str. 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 [pristupljeno 20.10.2020.];43(2):141-165. https://doi.org/10.3326/pse.43.2.2
IEEE
D. Fischer i S. Ferraro, "A proposal for a simple average-based progressive taxation system", Public Sector Economics, vol.43, br. 2, str. 141-165, 2019. [Online]. https://doi.org/10.3326/pse.43.2.2

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
https://hrcak.srce.hr/220868

Posjeta: 282 *