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Most theories of justice support progressive taxation. However, this is usually in tension with economic efficiency. Lifetime hourly averaging is presented as a novel tax system that allows highly progressive taxation while maintaining personal incentives to work full-time hours and earn more gross income.
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This page is a summary of: Ethical Taxation: Progressivity, Efficiency and Hourly Averaging, January 2015, Springer Science + Business Media,
DOI: 10.1007/978-3-319-13458-1_9.
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