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Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
horizontal inequity and this component forms a very small fraction of total redistributive effect by comparison with reranking …
Persistent link: https://www.econbiz.de/10014423792
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Rising top-income persistence in Australia: evidence from income tax data
Hérault, Nicolas; Hyslop, Dean Robert; Jenkins, Stephen; … - 2021
We use a new Australian longitudinal income tax dataset, Alife, covering 1991–2017, to examine levels and trends in the persistence in top-income group membership, focussing on the top 1%. We summarize persistence in multiple ways, documenting levels and trends in rates of remaining in...
Persistent link: https://www.econbiz.de/10012624662