have changed in Sweden since the major tax reform over income distribution, sex, age, and geographical location. The … results show that individuals at the bottom and very top of the income distribution have benefited disproportionally more from … lower taxes. Labor tax payments as share of labor income have increased across the income distribution and particularity so …

have changed in Sweden since the major tax reform over income distribution, sex, age, and geographical location. The … results show that individuals at the bottom and very top of the income distribution have benefited disproportionally more from … lower taxes. Labor tax payments as share of labor income have increased across the income distribution and particularity so …

-scale survey experiments. In the first experiment, we randomly inform respondents about the relationship between parental income …

monetary units and different supports of the income distributions involved, we utilized their transformations to population and … have the disadvantage of ignoring the income distribution entirely. Global measures are affected by the drawback of all … progression depend heavily on the assumption that the same income distribution holds for both situations to be compared, which …

involved, we utilized their transformations to population and income quantiles. Altogether, we applied six methods of comparing … for dominance relations under different income distributions. We address it as uniform tax progression for different … income distributions and present the respective approach for both continuous and discrete cases, the latter also being …

multi-externality setting. While taxes on income and on 'clean' commodities are still unaffected by the externalities, which …

The focus of the present paper is on the intragenerational effects of nonlinear income taxation in a multiperiod … space adopted in standard tax system (which only includes reported income) to consider also the age of taxpayers. Since it … extension of the Stiglitz-Stern (1982, 1982) discrete adaptation of the Mirrlees (1971) optimal income taxation model. In the …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to …