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multi-country tax-benefit model, it provides quantitative estimates for Germany, the Netherlands and the U.K. In the absence … inflation adjustment regimes in the Netherlands and the U.K. successfully prevent large tax burdens changes …This paper analyzes how inflation-induced erosions of nominally defined amounts built into relevant tax rules ('bracket …
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Introduction: Measuring Tax Progression -- Theories: Local Measures -- Global Measures -- Uniform Measures -- Applications: Data and Fiscal Institutions of the Surveyed Countries -- Numerical Results -- Statistical Tests -- Progression Intensity
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Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...
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comparing tax progression and present here twelve (Germany, the UK and the US) plus four comparing Germany and Sweden out of the … the US, the UK, and Germany for several time periods. We align our findings with respect to major political eras in these … the United Kingdom, and for Germany, the last year before German re-unification (1989), the beginning of H. Kohl’s last …
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