Christian Seidl / Stefan Traub / Kirill Pogorelskiy
Tax Progression in OECD Countries
- Springer Berlin Heidelberg
- 2014
- Taschenbuch
- 336 Seiten
- ISBN 9783642447143
¿This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve equivalents of net incomes and taxes. The authors derive six distinct definitions of the relation "is more progressive than", which are then utilized for an empirical analysis of 13 countries included in the Luxembourg Income Study (LIS). In two thirds of all international comparisons of tax progression, the authors report a clear
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