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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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Shifting tax burden to top income earners : what is the best way to reduce inequality?
Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10012110760
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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
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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
Persistent link: https://www.econbiz.de/10012301541
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Erbschaftsteuerreform : Auswirkungen steuerlicher Befreiungen
Best, Stefan - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 99 (2019) 11, pp. 769-776
Im Rahmen der Erbschaftsteuerreform 2016 hat der Gesetzgeber umstrittene Steuerbegünstigungen für den Erwerb betrieblichen Vermögens nur leicht modifiziert und sogar neue Begünstigungen geschaffen. Die unerwünschten Konsequenzen dieser Politik, nämlich die erhebliche Ungleichbehandlung der...
Persistent link: https://www.econbiz.de/10012130290
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Income taxation versus mangerial decisions
Wolowiec, Tomasz; Skica, Tomasz; Nedyalkova, Anna - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 4, pp. 1-14
Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...
Persistent link: https://www.econbiz.de/10010515534