Attinasi, Maria-Grazia; Checherita-Westphal, Cristina; … - 2011
This paper investigates empirically the effect of personal income tax progressivity on output volatility in a sample of … OECD countries over the period 1982-2009. Our measure of tax progressivity is based on the difference between the marginal … hypothesis that higher personal income tax progressivity leads to lower output volatility. All other factors constant, countries …