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Tax progressivity and tax incidence of the rich and the poor

Author:
Li, Chengjian, Lin, Shuanglin
Source:
Economics letters 2015 v.134 pp. 148-151
ISSN:
0165-1765
Subject:
labor
Abstract:
With the labor supply being flexible, a revenue-neutral increase in the tax progressivity decreases the tax incidence of the rich and increases the tax incidence of the poor if the tax scheme is highly progressive.
Agid:
6043714