富人纳税公平吗?美国数据的实证研究

Tax eJournal Pub Date : 2017-03-11 DOI:10.2139/ssrn.2931527

Robert W. McGee

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引用次数: 3

摘要

本文考察了美国国税局(Internal Revenue Service)的数据，并运用哲学和伦理概念，试图确定富人是否缴纳了公平的所得税份额。还包括一个参考书目，其中包含80多项关于逃税和公共财政的研究的链接。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Do the Rich Pay Their Fair Share of Taxes? An Empirical Study of United States Data

This paper examines Internal Revenue Service data and applies philosophical and ethical concepts in an attempt to determine whether the rich pay their fair share of income taxes. Also included is a bibliography containing links to more than 80 studies on tax evasion and public finance.

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Tax eJournal

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