progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …

progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …

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 …

progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the …

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 …

, progressivity, redistributive capacity and social welfare. For this end, we carry out a microsimulation exercise from a sample of … progressivity increases nor improvement in social welfare terms for the majority of the common regions. …

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 …

We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the … average benefit rate and progressivity each played the major roles at different times. …