Paper discussing the definition and measurement of Sustainable Development Goal (SDG) Indicator 5.c.1. (reclassified to Tier II) and comparing Indicator 5.c.1 with other SDG fiscal indicators.
FOUND 2
Study by the Austrian Federal Ministry of Finance discussing existing income discrepancies based on current statistics and examining the effects of taxation, which is gender-neutral in its legal formulation, on these differences, especially with regard to the most recent tax reform.