involved, we utilized their transformations to population and income quantiles. Altogether, we applied six methods of comparing … for dominance relations under different income distributions. We address it as uniform tax progression for different … income distributions and present the respective approach for both continuous and discrete cases, the latter also being …

monetary units and different supports of the income distributions involved, we utilized their transformations to population and … have the disadvantage of ignoring the income distribution entirely. Global measures are affected by the drawback of all … progression depend heavily on the assumption that the same income distribution holds for both situations to be compared, which …

strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …. Several mechanisms are investigated. Tax-driven income shifting between wage and capital income is important in the very top …

strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …. Several mechanisms are investigated. Tax-driven income shifting between wage and capital income is important in the very top …

We find that alcoholism decreases labor force participation among prime age males, and therefore decreases the income … rates of prime age males are not significantly positive. We also find that alcoholism affects income indirectly through its …

We find that alcoholism decreases labor force participation among prime age males, and therefore decreases the income … rates of prime age males are not significantly positive. We also find that alcoholism affects income indirectly through its …

affecting income distribution. We find that progressive personal income taxes and corporate income taxes reduce income … inequality. The effect of corporate income taxes seems to be eroded away in open or globalized economies. We also generally find … that general consumption taxes, excise taxes and customs duties have a negative impact on income distribution. On the …

argued that unrestrained competition is driving tax rates on mobile sources of income to (or close to) zero, a process that …