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- Title
BURDEN DISTRIBUTION OF A BROAD-BASED PERSONAL INCOME TAX SYSTEM AND ITS IMPLICATIONS FOR TAX REFORM DISCUSSIONS.
- Authors
OTT, ATTIAT F.; OTT, DAVID J.; TURNER, J. SCOTT
- Abstract
The article explores some proofs regarding the burden distribution of an individual taxpayer's personal income tax. The authors compare the broadening of the personal income tax base at federal level and substitution of a flat tax rate structure in three hypothetical tax systems. They explain that taxpayers would be benefited if a broad tax base will be coupled with a low income allowance and a flat tax rate and if itemizing will be eliminated. They conclude that tax rate structure could be created in order to achieve the necessary goal of after-tax/transfer income distribution.
- Subjects
UNITED States; INCOME; INCOME tax; TAX base; UNITED States tax laws; INCOME inequality
- Publication
Law & Contemporary Problems, 1969, Vol 34, Issue 4, p805
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1190912