National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Má být průměrná daňová sazba marginalizována?
Feldman, N. E. ; Katuščák, Peter
Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economic decisions. However, complexity of the personal income tax system implies that taxpayers may incorrectly perceive true marginal prices and incentives.

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