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Progressividade tributária: A agenda negligenciada
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
top incomes concentration, low degree of income tax progressivity and violation of the principles of horizontal and … prescribe to recuperate a tax reform focused on progressivity, a theme that has gained great attention in recent years since …
Persistent link: https://www.econbiz.de/10011516691
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Taxation and distribution of income in Brazil: New evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …
Persistent link: https://www.econbiz.de/10011786264
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Taxation and distribution of income in Brazil : new evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …
Persistent link: https://www.econbiz.de/10011459778
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Tax reform in Japan: The case of personal taxes
Horioka, Charles Yuji; Sekita, Shizuka - 2006
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...
Persistent link: https://www.econbiz.de/10010332244
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Des baisses d'impôt : pour qui, comment et quand?<br> Douze constats à prendre en considération avant de procéder à de nouvelles baisses d'impôt sur le revenu au Québec
Godbout, Luc - Centre Interuniversitaire de Recherche en Analyse des … - 2005
This study compares the parameters of income taxation in Quebec with those prevailing elsewhere in the Canadian federation and in the G7 countries. After demonstrating the government of Québec's greater dependence on income taxes, the authors use a historical analysis to show that there has...
Persistent link: https://www.econbiz.de/10005100835
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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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Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020
We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We find that days of discretionary tax legislation during...
Persistent link: https://www.econbiz.de/10012543058
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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
supply through lower marginal tax rates while also maintaining or enhancing progressivity …
Persistent link: https://www.econbiz.de/10011581947
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Tax-benefit microsimulation in Ecuador : a feasibility study
Jara, H. Xavier - 2015
The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in Ecuador for year 2014. We then describe available...
Persistent link: https://www.econbiz.de/10011408311