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Global reform of personal income taxation, 1981 - 2005: evidence from 189 countries
Peter, Klara Sabirianova; Buttrick, Steve; Duncan, Denvil - 2009
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 …
Persistent link: https://www.econbiz.de/10010269377
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Progressive taxation and tax morale
Doerrenberg, Philipp; Peichl, Andreas - 2010
progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …
Persistent link: https://www.econbiz.de/10010278471
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The Distributional Impact of Recurrent Immovable Property Taxation in Greece
Andriopoulou, Eirini; Kanavitsa, Eleni; Leventi, Chrysa; … - 2020
During the last decade, Greece faced one of the most severe debt crises among developed countries, leading to Economic Adjustment Programs in order to avoid a disorderly default. Public expenditure was cut, tax rates were increased and new taxes were introduced aiming at restoring public...
Persistent link: https://www.econbiz.de/10012270183
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Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018
Herault, Nicolas; Jenkins, Stephen P. - 2021
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. …
Persistent link: https://www.econbiz.de/10012882395
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Heterogeneity and Government Revenues: Higher Taxes at the Top?
Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - 2014
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...
Persistent link: https://www.econbiz.de/10010398243
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Heterogeneity and Government Revenues: Higher Taxes at the Top?
Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2014
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...
Persistent link: https://www.econbiz.de/10010812515
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Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries
Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2009
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 …
Persistent link: https://www.econbiz.de/10005004580
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Progressive Taxation and Tax Morale
Doerrenberg, Philipp; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2010
progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …
Persistent link: https://www.econbiz.de/10008764579
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In the eye of the beholder: subjective inequality measures and the demand for redistribution
Kuhn, Andreas - 2009
This paper presents a simple conceptual framework intended for describing individuals' subjective evaluations of occupational wage inequality and their demand for redistribution. Most importantly, the framework explicitly allows for the distinction between individuals' perceptions and their...
Persistent link: https://www.econbiz.de/10010269446
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In the Eye of the Beholder: Subjective Inequality Measures and the Demand for Redistribution
Kuhn, Andreas - Institute for the Study of Labor (IZA) - 2009
This paper presents a simple conceptual framework intended for describing individuals' subjective evaluations of occupational wage inequality and their demand for redistribution. Most importantly, the framework explicitly allows for the distinction between individuals' perceptions and their...
Persistent link: https://www.econbiz.de/10004976875