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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

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

Taxation and distribution of income in Brazil : new evidence from personal income tax data

Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016

Persistent link: https://www.econbiz.de/10011459778

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

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

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

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/10011990914

Shifting tax burden to top income earners : what is the best way to reduce inequality?

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019

Persistent link: https://www.econbiz.de/10012110760

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

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