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Taxation and distribution of income in Brazil : new evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …
Persistent link: https://www.econbiz.de/10011459778
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Tax reform in Japan: The case of personal taxes
Horioka, Charles Yuji; Sekita, Shizuka - 2006
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...
Persistent link: https://www.econbiz.de/10010332244
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Does the type of nominal personal income tax rate affect its progressivity? : a case study from the Czech Republic
Krajňák, Michal - In: Business systems research : a system view accross … 14 (2023) 1, pp. 93-111
Background: The article evaluates the influence of the type of nominal personal income tax rate on its progressivity … nominal tax rate affects personal income tax progressivity. Methods/Approach: The article uses analysis, synthesis, comparison … progressivity. Results: In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive …
Persistent link: https://www.econbiz.de/10014420526
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Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020
We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We find that days of discretionary tax legislation during...
Persistent link: https://www.econbiz.de/10012543058
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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
supply through lower marginal tax rates while also maintaining or enhancing progressivity …
Persistent link: https://www.econbiz.de/10011581947
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Tax-benefit microsimulation in Ecuador : a feasibility study
Jara, H. Xavier - 2015
The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in Ecuador for year 2014. We then describe available...
Persistent link: https://www.econbiz.de/10011408311
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TOP Tax System – A New Taxation System
2012
All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations. TOP Tax system will relieve 7 billion people of the world from the cobweb of ambiguous and...
Persistent link: https://www.econbiz.de/10013114952
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The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States : Reply to Jentsch and Lunsford
Mertens, Karel - 2020
In this reply to a comment by Jentsch and Lunsford, we show that, when focusing on the relevant impulse responses, the evidence for economic and statistically significant macroeconomic effects of tax changes in Mertens and Ravn (2013) remains present for a range of asymptotically valid inference...
Persistent link: https://www.econbiz.de/10012852062
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Macroeconomic and Distributional Effects of Personal Income Tax Reforms : A Heterogenous Agent Model Approach for the U.S
Lizarazo Ruiz, Sandra - 2018
This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preferences and sectors differ in terms of their relative labor and skill intensity. The...
Persistent link: https://www.econbiz.de/10012927466
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A Simulation of the Effects of the Personal Income Tax Reform on the Tax Burden
Argimón, Isabel; Castro, Francisco de; Gómez, Ángel Luis - 2007
, would benefit from lower taxes. Lastly, the reform of the personal income tax is estimated to increase progressivity …
Persistent link: https://www.econbiz.de/10014051570