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Progressiveness and distributive impacts of personal income tax : the case of China and Brazil
Rossi, Pedro; Zhang, Ping; Gonçalves, Ricardo - 2020
Persistent link: https://www.econbiz.de/10012263306
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Progressivity and distributive impacts of personal income tax : the case of China and Brazil
Rossi, Pedro; Gonçalves, Ricardo; Zhang, Ping - In: Brazilian journal of political economy 42 (2022) 4, pp. 998-1013
Persistent link: https://www.econbiz.de/10013554941
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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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Quantifying the redistributive effect of the erosion of the Italian personal income tax base : a microsimulation exercise
Boscolo, Stefano - In: Economia pubblica : the Italian journal of public … (2019) 2, pp. 39-80
Persistent link: https://www.econbiz.de/10012548199
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Income and income tax inequalities in Ireland : new evidence and further illustration of the progressivity of the Irish income tax system
McCloughan, Patrick - In: Journal of the Statistical and Social Inquiry Society … 43 (2013/2014), pp. 46-70
Persistent link: https://www.econbiz.de/10010462673
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Assessment of the redistribution function of corporate income tax
Tahova, Slavomíra; Banociova, Anna - In: Montenegrin journal of economics 16 (2020) 3, pp. 57-67
Persistent link: https://www.econbiz.de/10012265542
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Unequal inequalities : do progressive taxes reduce income inequality?
Duncan, Denvil; Sabirianova Peter, Klara - In: International tax and public finance 23 (2016) 4, pp. 762-783
Persistent link: https://www.econbiz.de/10011648058
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Switching personal income tax and social security contributions between Slovenia and the Federation of Bosnia and Herzegovina
Kramer, Dželila; Čok, Mitja; Cirman, Andreja; … - In: Economic research 29 (2016) 1, pp. 682-695
Persistent link: https://www.econbiz.de/10012221794
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Reconstructing income inequality in Italy : new evidence and tax policy implications from distributional national accounts
Guzzardi, Demetrio; Palagi, Elisa; Roventini, Andrea; … - 2022
This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new Distributional National Accounts allow to correct for...
Persistent link: https://www.econbiz.de/10013161526
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U.S. tax progressivity and redistribution
Splinter, David - In: National tax journal 73 (2020) 4, pp. 1005-1024
Persistent link: https://www.econbiz.de/10012590693