Estimating the Tax Revenue Function of the Personal Incomes (Written in Korean)
The purpose of this paper is to estimate the revenue function of the personal income tax of Korea. Unlike the traditional approach employing the data adjustment, this paper explicitly includes the explanatory variables of the tax rate or schedule in the revenue function and further estimates the fun...
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| Format: | Article |
| Language: | English |
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Korea Development Institute
1990-12-01
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| Series: | KDI Journal of Economic Policy |
| Online Access: | https://doi.org/10.23895/kdijep.1991.12.4.71 |