Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122995858> ?p ?o ?g. }
Showing items 1 to 95 of
95
with 100 items per page.
- W3122995858 abstract "This paper elaborates and evaluates a model for the decentralization of personal income tax which is consistent with the optimal redistribution model proposed by Tresch (2002), within a framework od social welfare a la Atkinson and Bourguignon (1987). Each region applies to its constituents a progressive tax, and the central government establishes a surcharge (or deduction) proportional to the income of individuals, net of the respective regional taxes. Our paper presents the conditions which permit this model to be recommended in terms of the reduction of income inequality and the increases of welfare, in each region and in the country as a whole. The theoretical results are applied to the Spanish IRPF, by the performance of various microsimulation exercises." @default.
- W3122995858 created "2021-02-01" @default.
- W3122995858 creator A5037104492 @default.
- W3122995858 creator A5079886813 @default.
- W3122995858 date "2004-01-01" @default.
- W3122995858 modified "2023-10-02" @default.
- W3122995858 title "Personal Income Tax Decentralization, Inequality and Social Welfare" @default.
- W3122995858 hasPublicationYear "2004" @default.
- W3122995858 type Work @default.
- W3122995858 sameAs 3122995858 @default.
- W3122995858 citedByCount "1" @default.
- W3122995858 crossrefType "posted-content" @default.
- W3122995858 hasAuthorship W3122995858A5037104492 @default.
- W3122995858 hasAuthorship W3122995858A5079886813 @default.
- W3122995858 hasConcept C100001284 @default.
- W3122995858 hasConcept C100243477 @default.
- W3122995858 hasConcept C110458093 @default.
- W3122995858 hasConcept C127413603 @default.
- W3122995858 hasConcept C134306372 @default.
- W3122995858 hasConcept C136810230 @default.
- W3122995858 hasConcept C139719470 @default.
- W3122995858 hasConcept C145236788 @default.
- W3122995858 hasConcept C162324750 @default.
- W3122995858 hasConcept C165786947 @default.
- W3122995858 hasConcept C172008318 @default.
- W3122995858 hasConcept C17744445 @default.
- W3122995858 hasConcept C199539241 @default.
- W3122995858 hasConcept C22212356 @default.
- W3122995858 hasConcept C2778126366 @default.
- W3122995858 hasConcept C2778566306 @default.
- W3122995858 hasConcept C2780015235 @default.
- W3122995858 hasConcept C2994514548 @default.
- W3122995858 hasConcept C33923547 @default.
- W3122995858 hasConcept C34447519 @default.
- W3122995858 hasConcept C45555294 @default.
- W3122995858 hasConcept C513380476 @default.
- W3122995858 hasConcept C536738050 @default.
- W3122995858 hasConcept C551662922 @default.
- W3122995858 hasConcept C74080474 @default.
- W3122995858 hasConcept C74939039 @default.
- W3122995858 hasConcept C94625758 @default.
- W3122995858 hasConceptScore W3122995858C100001284 @default.
- W3122995858 hasConceptScore W3122995858C100243477 @default.
- W3122995858 hasConceptScore W3122995858C110458093 @default.
- W3122995858 hasConceptScore W3122995858C127413603 @default.
- W3122995858 hasConceptScore W3122995858C134306372 @default.
- W3122995858 hasConceptScore W3122995858C136810230 @default.
- W3122995858 hasConceptScore W3122995858C139719470 @default.
- W3122995858 hasConceptScore W3122995858C145236788 @default.
- W3122995858 hasConceptScore W3122995858C162324750 @default.
- W3122995858 hasConceptScore W3122995858C165786947 @default.
- W3122995858 hasConceptScore W3122995858C172008318 @default.
- W3122995858 hasConceptScore W3122995858C17744445 @default.
- W3122995858 hasConceptScore W3122995858C199539241 @default.
- W3122995858 hasConceptScore W3122995858C22212356 @default.
- W3122995858 hasConceptScore W3122995858C2778126366 @default.
- W3122995858 hasConceptScore W3122995858C2778566306 @default.
- W3122995858 hasConceptScore W3122995858C2780015235 @default.
- W3122995858 hasConceptScore W3122995858C2994514548 @default.
- W3122995858 hasConceptScore W3122995858C33923547 @default.
- W3122995858 hasConceptScore W3122995858C34447519 @default.
- W3122995858 hasConceptScore W3122995858C45555294 @default.
- W3122995858 hasConceptScore W3122995858C513380476 @default.
- W3122995858 hasConceptScore W3122995858C536738050 @default.
- W3122995858 hasConceptScore W3122995858C551662922 @default.
- W3122995858 hasConceptScore W3122995858C74080474 @default.
- W3122995858 hasConceptScore W3122995858C74939039 @default.
- W3122995858 hasConceptScore W3122995858C94625758 @default.
- W3122995858 hasLocation W31229958581 @default.
- W3122995858 hasOpenAccess W3122995858 @default.
- W3122995858 hasPrimaryLocation W31229958581 @default.
- W3122995858 hasRelatedWork W1560209266 @default.
- W3122995858 hasRelatedWork W1842954980 @default.
- W3122995858 hasRelatedWork W1983000397 @default.
- W3122995858 hasRelatedWork W2019182652 @default.
- W3122995858 hasRelatedWork W2048855064 @default.
- W3122995858 hasRelatedWork W2094363397 @default.
- W3122995858 hasRelatedWork W2133310729 @default.
- W3122995858 hasRelatedWork W2137171695 @default.
- W3122995858 hasRelatedWork W2156198352 @default.
- W3122995858 hasRelatedWork W2163146384 @default.
- W3122995858 hasRelatedWork W2432048813 @default.
- W3122995858 hasRelatedWork W2737920998 @default.
- W3122995858 hasRelatedWork W2790017300 @default.
- W3122995858 hasRelatedWork W290655388 @default.
- W3122995858 hasRelatedWork W2961621970 @default.
- W3122995858 hasRelatedWork W3123279988 @default.
- W3122995858 hasRelatedWork W3124470727 @default.
- W3122995858 hasRelatedWork W3124656524 @default.
- W3122995858 hasRelatedWork W3124680065 @default.
- W3122995858 hasRelatedWork W3206393550 @default.
- W3122995858 isParatext "false" @default.
- W3122995858 isRetracted "false" @default.
- W3122995858 magId "3122995858" @default.
- W3122995858 workType "article" @default.