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reduziert und die Bemessungsgrundlagen verbreitert, so zuletzt auch in Deutschland. Es gibt keine grundlegenden theoretischen …
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Deutschland -- 8 Finnland -- 9 Frankreich -- 10 Großbritannien -- 11 Italien -- 12 Niederlande -- 13 Norwegen -- 14 Österreich …
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The Global Repository of Income Dynamics (GRID) is a new open-access, cross- country database that contains a wide range of micro statistics on income inequality, dynamics, and mobility. It has four key characteristics: it is built on micro panel data drawn from administrative records; it fully...
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Introduction: Measuring Tax Progression -- Theories: Local Measures -- Global Measures -- Uniform Measures -- Applications: Data and Fiscal Institutions of the Surveyed Countries -- Numerical Results -- Statistical Tests -- Progression Intensity
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