Introduction: Measuring Tax Progression -- Theories: Local Measures -- Global Measures -- Uniform Measures -- Applications: Data and Fiscal Institutions of the Surveyed Countries -- Numerical Results -- Statistical Tests -- Progression Intensity

The study of inequality, polarization and poverty is crucial for understanding the economic well-being of the population of a country. Conceptual and methodological advances and better data have provided better insights into these issues in recent years, and it is the objective of the book to...

Kuklys examines how Nobel Prize-winning economist Amartya Sen?s approach to welfare measurement can be put in practice for poverty and inequality measurement in affluent societies such as the UK. Sen argues that an individual?s welfare should not be measured in terms of her income, but in terms...

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the...

I. Cross country studies and a North-South comparison in the study of poverty -- 1. Bérenger, Valérie and Bresson, Florent. Axiomatic and Robust Multidimensional Poverty Measurements in Five Southern Mediterranean Countries -- 2. Fusco, Alessio, Guio, Anne-Catherine and Marlier Eric. Building...

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...

1.Introduction -- 2. Concept of Income Distribution and Indexes and Methods for Measuring Income Inequality -- 3.Income Inequality of China’s Urban Resident and the Factors Which Impact It -- 4.Income Inequality of Chinese Rural Resident and the Factors Which Impact It -- 5.Income Inequality...