Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries
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DOI: https://doi.org/10.35551/PFQ_2020_4_6
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References listed on IDEAS
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More about this item
Keywords
optimal taxation; tax burden curve; personal tax system; simulation systems;All these keywords.
JEL classification:
- C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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