This paper measures the local and effective progression of personal income tax, considering jointly the taxation of regular income and capital gains. The study demonstrates that, if capital gains increase more than proportionally compared to individuals’ regular income, the combined tax may be...

. Flat tax and dual tax are alternative models for traditional global income taxes with progressive rates. Although there are significant differences between them, a dual tax characterised by a general base, where all income is taxed at a proportional rate, and a personal base, composed only of...

. Let us assume a revenue- and inequality-neutral flat tax reform shifting from a graduated-rate tax. Is this reform really neutral in terms of the income distribution? Traditionally, there has been a bias toward the inequality analysis, forgetting other relevant aspects of the income...