2 R. A. de Mooij, Reinventing the Dutch Tax-Benefit System:  Exploring the Frontier of the Equity-Efficiency Trade-off. - International Tax and Public Finance 2008, nr 15, lk 87-103. 3 J. Slemrod, J. Bakija, Taxing Ourselves: a Citizen´s Guide to the Debate Over Taxes. 3rd ed. MIT Press, Cambridge, Mass 2004.