Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach
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DOI: 10.1007/s40888-018-0132-4
Abstract: In this paper we propose a multi-objective evolutionary algorithm for supporting the definition of a personal income tax reform. As a case study, we apply this methodology to the Italian income tax, and consider a… read more here.
Keywords: tax; methodology; balancing equity; personal income ... See more keywords