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 … wealth and income inequality at the cost of negative effects on capital, labor, and output. Finally, these theoretical …

reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient …

only 0.82%, while the total tax revenue declines by 1.55%. The higher progressivity is associated with lower aggregate …

regressive and more equitable. Progressivity in the financing of EU policies with redistributive effects could be introduced by … an effective reform of the financing of its redistributive policies to ensure that progressivity and solidarity in the EU …

This paper studies how tax-and-transfer progressivity influences aggregate fluctuations when interacting with household … progressivity influences differential labor supply responses to aggregate conditions across heterogeneous households. We then build … to output. Our quantitative exercises suggest that progressivity at the bottom of the income distribution shaped by the …

Tax progressivity is central in public and political debates when questions of vertical equity are raised. Applied … residual income elasticity - a summary measure of progressivity. This approximation is accurate, tractable, and interpretable …

indirect or payroll taxes need to be considered as well when assessing the progressivity of the overall system. This paper … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting … redistributive effects in a European context. Our results show that the progressivity of the German system is rather average compared …