Important Issues and Serious Problems in Flat-rate Income Taxation
Bibliographic Data
| ID | 2766469 |
|---|---|
| Authors | C Lowell Harris, C Lowell Harriss, C Lowell Harrıss (New York Academy of Sciences, corresponding author) |
| Year | 1984 |
| Volume | 43 |
| Issue | 2 |
| Pages | 159-162 |
| Publication date | 1984-04-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | American Journal of Economics and Sociology (JOURNAL) |
| Journal identifiers | ISSN: 0002-9246 • E-ISSN: 1536-7150 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1536-7150.1984.tb02237.x |
| OpenAlex | W2035239369 |
| Language | EN |
Dozens of important issues are connected with the proposal of flat-rate income taxation How much, if any, activity would leave the underground economy for the reported one? Would effort and saving change? Would efficiency in the allocation of business and personal resources he effected? High rates of taxation and differences in tax rates influence behavior for better or worse. Serious proposals to change them deserve serious consideration, but difficult though not insuperable problems are involved and must be studied
Business · Economics · Income tax · International taxation · Labour economics · Macroeconomics · Monetary economics · Natural resource economics · Personal income · Public economics · Tax rate · Tax reform · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Taxation and Compliance Studies
| Highly cited | No |
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