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The negative effects of application of increase taxes : a case of residents of Papua New Guinea University of Technology

Nadiminti, Viswanadham; Bapa, Bomoteng; Othlyn, Tipeo - 2023

Persistent link: https://www.econbiz.de/10014327717

Effective tax rates and effective progressivity in a fiscally decentralized country

Roller, Marcus; Schmidheiny, Kurt - 2016

This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally … that does not consider income sorting. This is because high-income households systematically avoid high taxation by …

Persistent link: https://www.econbiz.de/10011447514

Inequality reducing properties of income tax schedules

Carbonell-Nicolau, Oriol; Llavador, Humberto G. - 2018

Persistent link: https://www.econbiz.de/10011792699

Inequality, bipolarization, and tax progressivity

Carbonell-Nicolau, Oriol; Llavador, Humberto G. - 2019

Persistent link: https://www.econbiz.de/10011979511

Is a value added tax regressive? : Annual versus lifetime incidence measures

Caspersen, Erik - In: National tax journal 47 (1994) 4, pp. 731-746

Persistent link: https://www.econbiz.de/10001177347

Is a Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures

Caspersen, Erik; Metcalf, Gilbert E. - 2021

We measure the lifetime incidence of a value added tax (V AT) using income data from the Panel Study of Income Dynamics (PSID) and consumption data from the Consumer Expenditure Survey (CEX). When annual income is used as a measure of economic well-being, a VAT looks quite regressive. However,...

Persistent link: https://www.econbiz.de/10013221868