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Year of publication
Subject
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Steuerprogression 2,066 Progressive taxation 2,056 Theorie 1,135 Theory 1,130 Einkommensteuer 875 Income tax 856 Einkommensverteilung 399 Income distribution 397 Redistribution 314 Umverteilung 311 Optimale Besteuerung 268 Optimal taxation 265 USA 243 United States 239 Steuerreform 201 Tax reform 201 Steuerwirkung 196 Tax effects 193 Einkommensteuertarif 190 Income tax rate 182 Arbeitsangebot 139 Labour supply 138 Deutschland 132 Germany 129 progressive taxation 128 Lohnsteuer 114 Wage tax 111 Steuerinzidenz 104 Tax incidence 104 Steuerpolitik 95 Steuerbelastung 89 Social security benefits 86 Tax burden 86 Tax policy 86 Öffentliche Sozialleistungen 86 Schätzung 83 Estimation 82 Steuersystem 81 Tax system 78 Verbrauchsteuer 77
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Online availability
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Free 943 Undetermined 292 CC license 16
Type of publication
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Book / Working Paper 1,318 Article 895 Journal 1
Type of publication (narrower categories)
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Article in journal 752 Aufsatz in Zeitschrift 752 Graue Literatur 621 Non-commercial literature 621 Working Paper 603 Arbeitspapier 569 Aufsatz im Buch 74 Book section 74 Hochschulschrift 32 Thesis 23 Collection of articles of several authors 16 Sammelwerk 16 Amtsdruckschrift 9 Collection of articles written by one author 9 Conference paper 9 Government document 9 Konferenzbeitrag 9 Sammlung 9 Article 8 Konferenzschrift 6 Rezension 6 Dissertation u.a. Prüfungsschriften 4 Reprint 4 Conference proceedings 3 Preprint 3 Aufsatzsammlung 2 Bericht 2 Advisory report 1 Bibliografie enthalten 1 Bibliography included 1 Conference Paper 1 Festschrift 1 Forschungsbericht 1 Gutachten 1 Interview 1 Mikroform 1 Statistik 1 research-article 1
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Language
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English 1,946 German 125 Undetermined 85 Italian 16 Spanish 16 Swedish 5 French 4 Portuguese 4 Danish 3 Finnish 3 Dutch 3 Hungarian 2 Bulgarian 1 Croatian 1 Norwegian 1 Slovak 1
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Author
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Krueger, Dirk 70 Koskela, Erkki 43 Lehmann, Etienne 37 Van der Linden, Bruno 32 Creedy, John 27 Conesa, Juan Carlos 24 Carbonell-Nicolau, Oriol 23 Heathcote, Jonathan 23 Lambert, Peter J. 21 Storesletten, Kjetil 21 Holter, Hans A. 20 Peichl, Andreas 20 Sonedda, Daniela 20 Violante, Giovanni L. 20 Vasilev, Aleksandar 19 Schmidheiny, Kurt 18 Werquin, Nicolas 18 Brunello, Giorgio 16 Ebert, Udo 16 Ludwig, Alexander 16 Stepanchuk, Serhiy 16 Waldenström, Daniel 16 Corneo, Giacomo 15 Holmlund, Bertil 15 Jacquet, Laurence 15 Llavador, Humberto G. 15 Slemrod, Joel 15 Guner, Nezih 14 Persson, Mats 14 Saez, Emmanuel 14 Sørensen, Peter Birch 14 Kindermann, Fabian 13 Heer, Burkhard 12 Kaplow, Louis 12 Boeters, Stefan 11 Farhi, Emmanuel 11 Fuest, Clemens 11 Guo, Jang-ting 11 Ok, Efe A. 11 Parmentier, Alexis 11
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Institution
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National Bureau of Economic Research 44 International Monetary Fund (IMF) 12 OECD 9 C.E.P.R. Discussion Papers 7 CESifo 6 Center for Financial Studies 6 Department of Economics, University of Pennsylvania 4 Österreich / Bundesministerium für Finanzen 4 HAL 3 Institut für Höhere Studien 3 American Enterprise Institute for Public Policy Research 2 Department of Economics, University of California-Riverside 2 Graduate School of Economics, Osaka University 2 Society for Computational Economics - SCE 2 Sosialøkonomisk Institutt 2 University of Cambridge / Microsimulation Unit 2 Woodrow Wilson School of Public and International Affairs, Princeton University 2 Österreichisches Institut für Wirtschaftsforschung 2 Aarhus Universitet / Afdeling for Nationaløkonomi 1 Agenda Austria 1 Alliance for Progress 1 American Management Association 1 Australian National University / Centre for Economic Policy Research 1 Barcelona Graduate School of Economics (Barcelona GSE) 1 Bomchil, Pinheiro, Goodrich, Claro & Lavalle 1 Books on Demand GmbH <Norderstedt> 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Center for Economic Research and Graduate Education and Economics Institute (CERGE-EI) 1 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 1 Centre for Economic Policy Research 1 Centre for Economic Research <Dublin> 1 Centre for Petroeconomic Studies 1 Centro de Análisis y Estudios Ríos Pérez (CAERP) 1 Chr. Michelsen Institute, Dept. of Science and Technology 1 Citizens' Advisory Council on the Status of Women (U.S.) 1 Cologne Graduate School in Management, Economics and Social Sciences, Wirtschafts- und Sozialwissenschaftliche Fakultät 1 Convegno su La Crisi dell'Imposizione Personale Progressiva sul Reddito in Italia <1983, Pavia> 1 Departament d'Economia Aplicada, Facultat de Ciències Econòmiques i Empresarials 1 Department of Economics, Tufts University 1 Deutsches Institut für Wirtschaftsforschung 1
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Published in...
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CESifo working papers 50 NBER working paper series 44 Working paper / National Bureau of Economic Research, Inc. 43 NBER Working Paper 40 Journal of public economics 31 Discussion paper series / IZA 30 Discussion paper / Centre for Economic Policy Research 26 CESifo Working Paper Series 25 FinanzArchiv : European journal of public finance 23 Public finance 23 International tax and public finance 22 Economics letters 21 IZA Discussion Paper 21 National tax journal 19 Journal of public economic theory 18 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 17 Working paper 17 Working paper series 17 CESifo Working Paper 16 Economic modelling 14 Discussion papers / CEPR 13 Journal of monetary economics 13 Public finance review : PFR 13 IMF Working Papers 12 Public finance quarterly : PFQ 12 Journal of economic dynamics & control 10 Review of economic dynamics 10 The Scandinavian journal of economics 10 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 9 Discussion paper 9 EUROMOD working paper series 9 Journal of economics 9 Research paper / University of Melbourne, Department of Economics 9 The Canadian journal of economics 9 Advances in taxation 8 CFS Working Paper Series 8 Journal of macroeconomics 8 Labour economics : official journal of the European Association of Labour Economists 8 Macroeconomic dynamics 8
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Source
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ECONIS (ZBW) 2,045 RePEc 107 EconStor 46 USB Cologne (EcoSocSci) 15 Other ZBW resources 1
Showing 1 - 50 of 2,214
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Taxing extreme wealth : what countries around the world could gain from progressive wealth taxes
Palanský, Miroslav; Schultz, Alison - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191323
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Hours risk and wage risk : repercussions over the life-cycle
Jessen, Robin; König, Johannes - 2024
We decompose earnings risk into contributions from hours and wage shocks. To distinguish between hours shocks, modeled as innovations to the marginal disutility of work, and labor supply reactions to wage shocks we formulate a life-cycle model of consumption and labor supply. For estimation we...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015142162
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Reassessing the efficiency-equity trade-off: progressivity’s impact on growth
Costa, Carlos E. da; Rodrigues, Artur - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014497193
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Social preorders and tax progressivity
Carbonell-Nicolau, Oriol; Llavador, Humberto G. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015114932
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Marketed tax avoidance : an economic analysis
Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - In: The Scandinavian journal of economics 125 (2023) 3, pp. 753-788
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362713
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Hours risk and wage risk : repercussions over the life cycle
Jessen, Robin; König, Johannes - In: The Scandinavian journal of economics 125 (2023) 4, pp. 956-996
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Business power against redistribution : the case of watered-down tax reform in Poland
Sawulski, Jakub; Szewczyk, Nikodem; Rafalska, Kinga; … - In: Business and politics : B&P 25 (2023) 2, pp. 133-151
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014318078
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Fiscal progressivity of the U.S. federal and state governments
Fleck, Johannes; Heathcote, Jonathan; Storesletten, Kjetil - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015210402
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Raising the stakes : how progressive tax rates affect risk-taking by pass-through businesses
Ferguson, Duke; Krupa, Trent J.; Laux, Rick C. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376016
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Is the elasticity of taxable income mostly an income effect?
Dufour-Simard, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332480
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Is the elasticity of taxable income mostly an income effect?
Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
We use variation in marginal tax rates and in tax bracket thresholds at which they apply in order to identify the substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax reforms, for which behavioral responses to taxes are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211755
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Assortative mating and couple taxation : a note
Corneo, Giacomo - 2025
An often neglected implication of couple taxation is its impact on marital sorting. A tractable model of such an impact is offered in this paper. It reveals that, as compared to joint taxation with income splitting, individual taxation makes higher-ability individuals more picky in the marriage...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189929
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Why do redistributive policies differ across countries? : analyzing the multiple dimensions of preferences for redistribution
Kambayashi, Ryo; Lechevalier, Sébastien - In: Review of income and wealth 68 (2022) 4, pp. 1032-1057
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013479745
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Hours Risk and Wage Risk: Repercussions over the Life-Cycle
Jessen, Robin; König, Johannes - 2024
We decompose earnings risk into contributions from hours and wage shocks. To distinguish between hours shocks, modeled as innovations to the marginal disutility of work, and labor supply reactions to wage shocks we formulate a life-cycle model of consumption and labor supply. For estimation we...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015210963
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Vertical and horizontal equity of wealth taxes : an assessment from a joint income-wealth perspective
Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde - In: Economics letters 234 (2024), pp. 1-5
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Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode
Beznoska, Martin; Hentze, Tobias - 2024 - Stand: September 2024
Seit dem Jahr 2016 wurde der Einkommensteuertarif jährlich an die Inflation angepasst, um die sonst automatisch steigende durchschnittliche Belastung der Einkommen - die "kalte Progression" - auszugleichen. Zu diesem Zweck wurden Grundfreibetrag und Tarifeckwerte verschoben, sodass die...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066250
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Bosnia And Herzegovina: Indirect Taxation Authority - Diagnostic Review Of Progress Of Reforms
International Monetary Fund / Fiscal Affairs Dept - 2024
The implementation of capacity development (CD) advice and reforms since a 2018 TADAT assessment shows slower progress than expected. Renewed recommendations suggest initiating a transformation program for integrated reform
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328297
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How does tax and transfer progressivity affect household consumption insurance?
Cho, Yunho; Morley, James C.; Singh, Aarti - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397619
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On the robustness of the relationship between tax progressivity, growth, and inequality in the US
Castro Nofal, Bastian; Díaz, Juan; Gutiérrez … - In: Economics letters 241 (2024), pp. 1-6
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The billionaire tax : a (modest) proposal for the 21st century
Zucman, Gabriel - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371640
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Tax sheltering cost among high-income taxpayers : evidence from an Australian tax policy change
Zaresani, Arezou; Olivo-Villabrille, Miguel; Breunig, Robert - 2024
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Irrational bunching? : tax regimes, brackets, and taxpayer behaviors
Zanoni, Wladimir; Carrillo-Maldonado, Paul; Pantano, Juan; … - 2024 - This version: April 12, 2024
In this study, we examine the behavior of self-employed taxpayers who "bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the...
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal taxation....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014521228
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Income inequality and taxes : an empirical assessment
Eydam, Ulrich; Qualo, Hannes - In: Applied economics letters 31 (2024) 18, pp. 1828-1835
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084434
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
This paper examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal taxation....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015053744
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Designing a Progressive VAT
Swistak, Artur - 2024
This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower income households in real-time, at the moment of purchase. Such a system can effectively...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015058549
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Tax progressivity and output in the US
Jalles, João Tovar; Karras, Georgios - In: Economics letters 235 (2024), pp. 1-4
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071367
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Tax progressivity and income inequality in the US
Jalles, João Tovar; Karras, Georgios - In: Economics letters 238 (2024), pp. 1-4
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Optional (non-)filing and effective taxation
Hauck, Tobias Alexander; Wallossek, Luisa - In: Journal of public economics 238 (2024), pp. 1-9
Many countries have automatic wage tax withholding systems with tax non-filing options for some taxpayers. We show that this has sizable and potentially unintended implications for effective taxation because taxes are often over-withheld. Low-income taxpayers pay more taxes than they have to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075668
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
This chapter examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015076058
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Redefining tax progressivity in developing countries : the Progressive Vertical Index
Guerrero Fernandez, Ricardo - 2024
Recent evidence from developing countries shows that the bottom of the income distribution pays more taxes relative to their income than the top 1%, highlighting a lack of tax progressivity in these societies. Current measures of tax progressivity fail to indicate which part of the income...
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Progressionsbericht 2024 : Schätzung der kalten Progression als Grundlage für Maßnahmen zur Inflationsabgeltung für das Jahr 2025
Ertl, Martin; Forstner, Susanne; Reiter, Michael; … - Österreichisches Institut für Wirtschaftsforschung; … - 2024
Im Rahmen dieses Projektes wurde gemeinsam mit dem Institut für Höhere Studien die Höhe der kalten Progression in Österreich geschätzt. Diese Berechnungen begründen die Grundlage für die Indexierung des Steuersystems im folgenden Jahr.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205181
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Marketed tax avoidance schemes : an economic analysis
Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - 2021
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the income distribution, with significant implications for tax revenue. We examine the consequences, for the structure of income tax, and for tax authority anti-avoidance efforts, of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012669011
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Hours risk and wage risk: repercussions over the life cycle
Jessen, Robin; König, Johannes - In: The Scandinavian Journal of Economics 125 (2023) 4, pp. 956-996
We decompose earnings risk into contributions from hours and wage shocks. To distinguish between hours shocks, modeled as innovations to the marginal disutility of work, and labor supply reactions to wage shocks, we formulate a life‐cycle model of consumption and labor supply. For estimation,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503512
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Taxation and entrepreneurship in the United States
Holter, Hans A.; Stepanchuk, Serhiy; Wang, Yicheng - 2023
This paper studies the effects of income taxation on entrepreneurship, empirically and in a structural macro model with entrepreneurial choice. Combining state-level tax data with household and firm data we document that higher and more progressive taxation has a strong negative impact on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013548734
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Decentralization and progressive taxation
Berset, Simon; Schelker, Mark - In: Public finance review : PFR 51 (2023) 2, pp. 206-235
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How Should Tax Progressivity Respond to Rising Income Inequality?
Heathcote, Jonathan; Storesletten, Kjetil; Violante, … - 2023
We address this question in a heterogeneous-agent incomplete-markets model featuring exogenous idiosyncratic risk, endogenous skill investment, and flexible labor supply. The tax and transfer schedule is restricted to be log-linear in income, a good description of the US system. Rising...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014346915
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Health risk, insurance, and optimal progressive income taxation
Jung, Jürgen; Tran, Chung - In: Journal of the European Economic Association : JEEA 21 (2023) 5, pp. 2043-2097
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Distributional impact of Indian GST
Mukherjee, Sacchidananda - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014382380
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Progressive taxation in the face of inflation and instability : lessons from Argentina
Arias, Roberto; Nair, Vedanth - In: Fiscal studies : the journal of the Institute for … 44 (2023) 3, pp. 247-249
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Measuring Tax Progressivity in Low-Income Countries
Thomas, Alastair Geoffrey Arthur - 2023
In addition to raising revenue, tax systems have a key role to play in achieving countries' equity goals. An important first step in assessing whether a particular tax system is appropriately supporting those equity goals is to assess the degree of progressivity of the tax system. However,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014579416
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Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015138043
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Tax-and-transfer progressivity and business cycles
Jang, Youngsoo; Sunakawa, Takeki; Yum, Minchul - In: Quantitative economics : QE ; journal of the … 14 (2023) 4, pp. 1367-1400
This paper studies how tax-and-transfer progressivity influences aggregate fluctuations when interacting with household heterogeneity. Using a simple static model of the extensive margin labor supply, we analytically characterize how a degree of progressivity influences differential labor supply...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014496528
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Makroökonomische Effekte des Ausgleichs der kalten Progression 2024 : Wirkungsfolgenabschätzung für die Jahre 2024 bis 2027
Reiter, Michael; Ertl, Martin - Institut für Höhere Studien - 2023 - Update Juli 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014441692
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Progressive Taxation, Commuting Costs and Residential Decisions in Fiscally Decentralized Cities
Mauri, Nicola; Jeremy, Zuchuat - 2023
Decentralized taxation and commuting affect numerous dimensions of economic activity, but how they jointly shape residential decisions and spatial income sorting is still not well understood. We develop a structural model of individual location choices in a fiscally decentralized monocentric...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014260968
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The Paradox of Taxing the Rich
McCaffery, Edward J. - 2023
America does not tax its richest citizens, such as Elon Musk or Jeff Bezos, at all. This Article argues that part of the reason is the paradox that under current income tax law and theory, taxing the rich would cost resources that could be made available to benefit the not-rich. The Article...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014262954
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Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...
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Progressive consumption tax reforms
Leung, David; Poschke, Markus - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288268
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Social construction and the progressivity of local tax relief
Dahan, Momi - In: Israel economic review : IsER 21 (2023) 1, pp. 1-33
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Taxing the rich (more)
Güçeri, İrem; Slemrod, Joel - In: Oxford review of economic policy 39 (2023) 3, pp. 399-405
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014331450
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