progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …

We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the … average benefit rate and progressivity each played the major roles at different times. …

progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …

progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at … higher levels of income and diminished the overall progressivity and complexity of national tax systems; however, the degree …

progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at … higher levels of income and diminished the overall progressivity and complexity of national tax systems; however, the degree …

wage growth and progressivity of the tax system determined the fiscal leeway which governments could use to reduce income …, their much lower degree of progressivity implied limited additional scope for fiscal changes. While decisions taken in most … of the examined countries in the CEE region led to increases in tax progressivity, their income tax systems continue to …