Listar por tema "J22"

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    • openAccess   Evaluating the move to a linear tax system in Germany and other European countries 

      Beninger, Denis; Bargain, Olivier; Beblo, Miriam; Blundell, Richard; Carrasco, Raquel; Chiuri, Maria-Concetta; Laisney, François; Lechene, Valérie; Longobardi, Ernesto; Moreau, Nicolas; Myck, Michal; Ruiz-Castillo, Javier; Vermeulen, Frederic Springer (2006-05)
      This paper proposes a comparison of the results of tax policy analysis obtained on the basis of unitary and collective representations of the household. We first generate labour supplies consistent with the collective ...