Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...

Gender difference in taxation is generally understudied, especially in sociologyliterature, which often overlooks taxation as a social phenomenon.While a small literature, studies on gender and taxation from a wider range of disciplines have offered and tested some core mechanisms producing...

The literature on tax systems generally considers each type of tax in a self-contained way, with its own distributive characteristics. While the income tax is considered as a progressive tax, social insurance contributions are seen as being regressive, namely because of ceilings. Using a...

I analyze the role of the distribution of skills in shaping optimal nonlinear income tax schedules. I use theoretical skill distributions as well as empirical skill distributions for 14 OECD countries. I find that a more dispersed log-normal skill distribution implies a more progressive optimal...

The reformulation of the median voter hypothesis and its testing proposed in Milanovic (2000) has been criticized from four different perspectives. The critiques are discussed and assessed. -- Median voter ; Income distribution ; Redistribution

This paper provides an overview of different approaches to old age security and their societal outcome in three advanced welfare states: Denmark, Finland, and the United Kingdom. All three countries established a public first tier minimum pension, which was also pursued in the following. Reform...