Does A Progressive PIT Stabilize The Economy? A Comparison Of Progressive And Flat Taxes
The aim of the article is to examine the impact of progressive personal income tax rates and the effectiveness of this tax as an automatic economic stabilizer. The assessment of automatic stabilizers is based on the estimates of tax cyclical components. The study shows that the output elasticity of...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Lodz University Press
2017-03-01
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Series: | Comparative Economic Research |
Subjects: | |
Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/1714 |