, effects on after-tax income lie within a range of minus/plus 5%. - Tax progressivity is mainly caused by the fixed personal …

incomes resulting from actual or potential use of significantly modifies income inequality and IRPF progressivity and …

This study compares the progressivity of the income tax of Quebec and Ontario. After observing the predominance of … of progressivity in both provinces, progressivity indicators are described. Using these indicators, we measured the … progressivity of the Quebec and Ontario tax systems for four different family situations and six levels of income. The results show …

The theoretical analysis of tax progressivity has proceeded on the unrealistic assumption that tax liability is never … zero, thereby precluding a systematic examination of the progressivity effects of such basic tax reforms as an increase in … personal allowances. This paper extends the core results on progressivity to cover zero tax payments, and applies these new …

, 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. …

We evaluate the progressivity of the federal child care tax credit using the Ernst and Young/University of Michigan …

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. …

tax, indirect taxes, social security contributions and social benefits. Our goal is to analyze progressivity of the fiscal … set of popular tools of studying progressivity, such as the concentration curves and Kakwani progressivity index, are used …. In addition, we propose an analytical method to decompose the total progressivity measured by the contributions of …