Income Averaging is a tax computation method that belongs to the class of income allocation techniques, distinguished by its redistribution of taxable income across multiple periods to reduce marginal tax rates through the smoothing of income fluctuations.
7
Publications
218
Citations
8
Authors
2
Institutions
Publications per year
2017–2026
0
Parents
Publications
7
Averaging of Income for Income-Tax Purposes
William Vickrey · Journal of Political Economy · 1939 · 112 citations
Taxing the Poor: Income Averaging Reconsidered
Lily L. Batchelder · 2003 · 11 citations
1–5 of 7
Authors
8
- SNStanley N. Laiken
2 publications · 54 citations
2
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- PJP. J. Charlton
1 publications · 10 citations
1
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- ILIrwin Lawrence Gould
1 publications · 30 citations
1
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- JC
1
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- WV
1
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1–5 of 8
Institutions
2
New York University
New York, United States
1 h-index
1 publications
11 citations
Durham University
Durham, United Kingdom
1 h-index
1 publications
11 citations
Universidad Nacional "Siglo XX"
La Paz, Bolivia
1 publications
11 citations
Arizona State University
Tempe, United States
1 publications
11 citations
1–4 of 2
Venues
- MacSphere (McMaster University)
Repository · 2 publications · 54 citations
2
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- Lincoln University Research Archive (Lincoln University)
Repository · 1 publications · 10 citations
1
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- Journal of Political Economy
JPE · 1 publications · 112 citations
1
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- Journal of Public Economics
1 publications · 11 citations
1
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- Canadian Journal of Economics/Revue canadienne d économique
CJE · 1 publications · 20 citations
1
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