in response to redistributive state and local taxes, negating roughly 50 percent of effect compared to counterfactual …

income distribution. Our results jeopardize the conventional economic wisdom on the role of income and payroll taxes in tax … progressivity, and on their respective impact on inequality reduction. We show that, in all countries of our sample, the … progressivity of income tax increases as soon as the progressivity of social insurance contributions decreases. This implies that …

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of … other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the … relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth …