top incomes concentration, low degree of income tax progressivity and violation of the principles of horizontal and … prescribe to recuperate a tax reform focused on progressivity, a theme that has gained great attention in recent years since …

indirect or payroll taxes need to be considered as well when assessing the progressivity of the overall system. This paper … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting … redistributive effects in a European context. Our results show that the progressivity of the German system is rather average compared …

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. …

supply through lower marginal tax rates while also maintaining or enhancing progressivity …

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the …