Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution
In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments used in redistribution policy. The aim of the pap...
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| Format: | Article |
| Language: | English |
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Lodz University Press
2016-12-01
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| Series: | Acta Universitatis Lodziensis. Folia Oeconomica |
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| Online Access: | https://czasopisma.uni.lodz.pl/foe/article/view/701 |