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The conventional approach to comparing tax progression (using local measures, global measures or dominance relations for first moment distribution functions) often lacks applicability to the real world: local measures of tax progression have the disadvantage of ignoring the income distribution...
Persistent link: https://www.econbiz.de/10010301697
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...
Persistent link: https://www.econbiz.de/10010335339
internationaler Vergleich und welche Einsichten lassen sich für die hiesige Reformdiskussion gewinnen? Der Autor vergleicht die …
Persistent link: https://www.econbiz.de/10010471429
internationaler Vergleich und welche Einsichten lassen sich für die hiesige Reformdiskussion gewinnen? Der Autor vergleicht die …
Persistent link: https://www.econbiz.de/10010464121
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...
Persistent link: https://www.econbiz.de/10008669281
The conventional approach to comparing tax progression (using local measures, global measures or dominance relations for first moment distribution functions) often lacks applicability to the real world: local measures of tax progression have the disadvantage of ignoring the income distribution...
Persistent link: https://www.econbiz.de/10008652075
Persistent link: https://www.econbiz.de/10008779462
Persistent link: https://www.econbiz.de/10001459618
Persistent link: https://www.econbiz.de/10001747958