This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth …) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the … fiscal coffers. Instead, we focus on the ratio of the average income tax rate of an income group divided by the percentage of …

This paper holistically addresses the effective (relative) income tax contribution of a given income (or, wealth) group …. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the … fiscal coffers. Instead, we focus on the ratio of the average income taxrate of an income group divided by the percentage of …

economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution … by the liability progression of personal income tax in the pre-inflation period. Second, the impact of fiscal drag on the … redistributive effects and progressivity of personal income taxes is differentiated among countries. On the one hand, it reduces the …