Taxation and income redistribution: the 'tax revolt' of the 1980s revisited.
... it is taxation rather than social security which is the primary instrument of income redistribution within the working population and ... important shifts within the taxation systems of many OECD countries during the 1980s have had widely varying effects on low income earners.... Whatever the causes, the key changes which have occurred across the OECD countries over the past 10 to 15 years involve three main shifts: first, the flattening of direct taxation structures, by this is meant a...[Show more]
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