Investment expensing and progressivity in flat-tax reforms
Keywords:
Flat-tax reforms
Efficiency
Inequality
Earnings distribution
Income distribution
Wealth distribution
Publisher:
Springer Science and Business Media LLC
Editorial note:
Open Access This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.
Citation:
Díaz-Giménez, J. (Javier); Pijoan-Mas, J. (Josep). "Investment expensing and progressivity in flat-tax reforms". SERIEs. 10 (2019), 2019, 365 - 399
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