comparisons of tax progression using data from the Luxembourg Income Study. This is the first paper that performs international …

for first moment distribution functions) often lacks applicability to the real world: local measures of tax progression … renders this approach impossible for international and intertemporal comparisons. Based on the earlier work of one of the … Income Study. This is the first paper that performs international and intertemporal comparisons of uniform tax progression …

evidence among investors. -- competitiveness ; foreign direct investment ; international integration …