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Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries

EconomicsPublic PolicyOptimal TaxationFiscal IssueRedistributive SystemsEconomic PolicyTax IncentiveDifferential Tax TreatmentBusinessLawTaxationPersonal Income TaxesTwelve Oecd CountriesMinimum TaxationTax PolicyInternational TaxationFiscal Policy