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Procedural fairness and redistributive proportional tax
Herings, Peter Jean-Jacques; Predtetchinski, Arkadi - In: Economic theory : official journal of the Society for … 59 (2015) 2, pp. 333-354
Persistent link: https://www.econbiz.de/10011374013
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Rethinking the Pfähler-Lambert decomposition to analyse real-world personal income taxes
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - In: International tax and public finance 21 (2014) 4, pp. 796-812
Persistent link: https://www.econbiz.de/10011303151
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Verteilungswirkungen der Einkommensteuertarifreform 1990
Hinterberger, Friedrich; Müller, Klaus - In: Zeitschrift für Wirtschafts- und Sozialwissenschaften … 108 (1988) 3, pp. 355-369
Persistent link: https://www.econbiz.de/10001061864
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Income tax progression and redistributive effect : the influence of changes in the pre-tax income distribution
Lambert, Peter J.; Pfähler, Wilhelm - 1990
Persistent link: https://www.econbiz.de/10000791985
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On measuring violations of the progressive principle in income tax systems
Pellegrino, Simone; Vernizzi, Achille - In: Empirical economics : a journal of the Institute for … 45 (2013) 1, pp. 239-245
Persistent link: https://www.econbiz.de/10009779206
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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - In: Journal of economic issues 53 (2019) 3, pp. 879-887
Persistent link: https://www.econbiz.de/10012415652
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Measurement of redistributive effect of tax rates from a longitudinal perspective : an application of the fixed taxable income approach
Miyazaki, Takeshi - In: Applied economics letters 23 (2016) 7/9, pp. 588-591
Persistent link: https://www.econbiz.de/10011628003
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Decomposition of redistributive effects of Japanese personal income tax, 1984-2009
Miyazaki, Takeshi; Kitamura, Yukinobu - In: FinanzArchiv : European journal of public finance 72 (2016) 3, pp. 334-368
Persistent link: https://www.econbiz.de/10011648751
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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10011990914