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Does the type of nominal personal income tax rate affect its progressivity? : a case study from the Czech Republic
Krajňák, Michal - In: Business systems research : a system view accross … 14 (2023) 1, pp. 93-111
Background: The article evaluates the influence of the type of nominal personal income tax rate on its progressivity … nominal tax rate affects personal income tax progressivity. Methods/Approach: The article uses analysis, synthesis, comparison … progressivity. Results: In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive …
Persistent link: https://www.econbiz.de/10014420526
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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What makes personal income taxes progressive? The case of Belgium
Decoster, André; Standaert, Isabelle; Valenduc, Christian - In: Brussels Economic Review 45 (2002) 3, pp. 91-112
In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system … aggregate liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity. …
Persistent link: https://www.econbiz.de/10005698000
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Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation
Delgado, Francisco J. - In: INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH (2003) 2, pp. 103-120
progressivity and redistribution. The Navarrese system throws a fiscal pressure similar to the Basque, but with the progressivity …
Persistent link: https://www.econbiz.de/10010841054
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Optimal progressivity of personal income tax: A general equilibrium evaluation for Spain
Serrano-Puente, Darío - In: SERIEs - Journal of the Spanish Economic Association 11 (2020) 4, pp. 407-455
Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies … progressivity would be optimal, even though it would involve an efficiency loss. The optimal reform of the tax schedule would reduce …
Persistent link: https://www.econbiz.de/10014496141
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Optimal progressivity of personal income tax : a general equilibrium evaluation for Spain
Serrano-Puente, Darío - In: SERIEs : Journal of the Spanish Economic Association 11 (2020) 4, pp. 407-455
Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies … progressivity would be optimal, even though it would involve an efficiency loss. The optimal reform of the tax schedule would reduce …
Persistent link: https://www.econbiz.de/10012389033
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On the theoretical background of Cosciani's tax reform
Petretto, Alessandro - In: Economia pubblica : the Italian journal of public … 41 (2014) 3, pp. 59-79
Persistent link: https://www.econbiz.de/10011297404
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Pandemic and progressivity
Klemm, Alexander; Mauro, Paolo - In: International tax and public finance 29 (2022) 2, pp. 505-535
Persistent link: https://www.econbiz.de/10013186721
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Reforming the individual income tax in Spain
Guner, Nezih; López-Segovia, Javier; Ramos, Roberto - In: SERIEs : Journal of the Spanish Economic Association 11 (2020) 4, pp. 369-406
only 0.82%, while the total tax revenue declines by 1.55%. The higher progressivity is associated with lower aggregate …
Persistent link: https://www.econbiz.de/10012389026
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Income taxation and equity : new dominance criteria with a microsimulation application
Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - In: Journal of economic inequality 20 (2022) 3, pp. 509-536
Persistent link: https://www.econbiz.de/10013442132