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Maciej Holko (2019/2, Articles, p. 163)

theory of taxation and Tax Policy in OECD Countries

In the context of classical, neoclassical and Keynesian theory of economic growth, the article discusses the problem of tax structure and height. Classical economics and Kalecki argued in favour of progressive income or property taxes while neoclassical economics and Kaldor recommended consumption taxes. The results of econometric research support post-Keynesian theory of growth based on (...)




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