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  • Search: subject_exact:"Tax progressivity"
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Subject
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Steuerprogression 2,046 Progressive taxation 2,032 Theorie 1,131 Theory 1,130 Einkommensteuer 863 Income tax 859 Income distribution 403 Einkommensverteilung 402 Redistribution 311 Umverteilung 311 Optimale Besteuerung 267 Optimal taxation 266 USA 240 United States 238 Tax reform 203 Steuerreform 200 Steuerwirkung 196 Tax effects 194 Einkommensteuertarif 188 Income tax rate 182 Arbeitsangebot 140 Labour supply 137 Deutschland 128 Germany 128 tax progressivity 119 Lohnsteuer 116 Wage tax 112 Steuerinzidenz 109 Tax incidence 106 Steuerpolitik 92 Steuerbelastung 89 Tax burden 88 Öffentliche Sozialleistungen 87 Social security benefits 86 Schätzung 85 Tax policy 85 Estimation 82 Steuersystem 82 Verbrauchsteuer 78 Excise tax 77
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Online availability
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Free 922 Undetermined 286 CC license 17
Type of publication
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Book / Working Paper 1,278 Article 880
Type of publication (narrower categories)
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Article in journal 760 Aufsatz in Zeitschrift 760 Graue Literatur 622 Non-commercial literature 622 Working Paper 607 Arbeitspapier 572 Aufsatz im Buch 74 Book section 74 Hochschulschrift 27 Thesis 22 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 Konferenzschrift 6 Rezension 6 Reprint 4 Article 3 Conference proceedings 3 Aufsatzsammlung 2 Bericht 2 Advisory report 1 Bibliografie enthalten 1 Bibliography included 1 Festschrift 1 Forschungsbericht 1 Gutachten 1 Interview 1 Mikroform 1 Statistik 1
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Language
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English 1,922 German 110 Undetermined 56 Italian 19 Spanish 16 Portuguese 10 Swedish 5 French 4 Czech 3 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 45 Koskela, Erkki 43 Lehmann, Etienne 37 Van der Linden, Bruno 32 Creedy, John 29 Waldenström, Daniel 27 Heathcote, Jonathan 25 Lambert, Peter J. 24 Holmlund, Bertil 23 Storesletten, Kjetil 21 Guner, Nezih 20 Violante, Giovanni L. 20 Carbonell-Nicolau, Oriol 19 Werquin, Nicolas 18 Boeters, Stefan 16 Ebert, Udo 16 Ventura, Gustavo 16 Corneo, Giacomo 15 Holter, Hans A. 15 Jacquet, Laurence 15 Peichl, Andreas 15 Sørensen, Peter Birch 15 Bengtsson, Niklas 14 Chiroleu-Assouline, Mireille 14 Conesa, Juan Carlos 14 Persson, Mats 14 Saez, Emmanuel 14 Slemrod, Joel 14 Llavador, Humberto G. 13 Ludwig, Alexander 13 Sonedda, Daniela 13 Heer, Burkhard 12 Kaplow, Louis 12 Brunello, Giorgio 11 Farhi, Emmanuel 11 Fuest, Clemens 11 Guo, Jang-ting 11 Moreno-Ternero, Juan D. 11 Parmentier, Alexis 11 Stepanchuk, Serhiy 11
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Institution
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National Bureau of Economic Research 44 OECD 9 HAL 4 Nationalekonomiska Institutionen, Uppsala Universitet 4 Österreich / Bundesministerium für Finanzen 4 Arbeitskreis Quantitative Steuerlehre 3 C.E.P.R. Discussion Papers 3 Institut für Höhere Studien 3 Statistisk Sentralbyrå, Government of Norway 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 American Enterprise Institute for Public Policy Research 2 CESifo 2 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 2 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 2 Forschungsinstitut zur Zukunft der Arbeit <Bonn> 2 Institute for the Study of Labor (IZA) 2 Sosialøkonomisk Institutt 2 University of Cambridge / Microsimulation Unit 2 Zentrum für Europäische Wirtschaftsforschung (ZEW) 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 Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 1 Center for Operations Research and Econometrics <Louvain-la-Neuve> 1 Centre Interuniversitaire sur le Risque, les Politiques Économiques et l'Emploi (CIRPÉE) 1 Centre for Economic Policy Research 1 Centre for Economic Research <Dublin> 1 Centre for Industrial Economics (CIE), Økonomisk Institut 1 Centre for Petroeconomic Studies 1 Centre for Research into Industry, Enterprise, Finance and the Firm (CRIEFF), University of St. Andrews 1 Centre for Tax Policy and Administration (CTPA), Organisation de Coopération et de Développement Économiques (OCDE) 1 Chr. Michelsen Institute, Dept. of Science and Technology 1 Citizens' Advisory Council on the Status of Women (U.S.) 1
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Published in...
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CESifo working papers 49 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 FinanzArchiv : European journal of public finance 23 Public finance 23 IZA Discussion Paper 22 International tax and public finance 22 CESifo Working Paper Series 21 Economics letters 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 15 Discussion papers / CEPR 14 Economic modelling 14 Journal of monetary economics 13 Public finance review : PFR 13 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 Journal of macroeconomics 8 Labour economics : official journal of the European Association of Labour Economists 8 Macroeconomic dynamics 8 OECD Tax Statistics 8 The American economic review 8
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Source
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ECONIS (ZBW) 2,044 RePEc 69 EconStor 38 USB Cologne (business full texts) 7
Showing 1 - 50 of 2,158
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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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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
Saved in:
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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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015125435
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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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Social construction and the progressivity of local tax relief
Dahan, Momi - In: Israel economic review : IsER 21 (2023) 1, pp. 1-33
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014330166
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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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The estimation of excise tax revenues and their incidence across the households in Ethiopia
Alshamleh, Osaid; Jenkins, Glenn P.; Miklyaev, Mikhail - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405010
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Tax progressivity, economic booms and trickle-up economics
Jackson, Laura; Otrok, Christopher M.; Owyang, Michael T.; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406607
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Reconstructing income inequality in Italy : new evidence and tax policy implications from distributional national accounts
Guzzardi, Demetrio; Palagi, Elisa; Roventini, Andrea; … - 2022
This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new Distributional National Accounts allow to correct for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013161526
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Does informality deter tax progressivity?
Rubolino, Enrico - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013253016
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The distributional impacts of fiscal policy : the case of the Philippines
Son, Hyun H. - 2022
The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013207209
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Immovable property taxation for sustainable & inclusive growth
Leodolter, Alexander; Princen, Savina; Rutkowski, Aleksander - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013187604
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O papel da política fiscal no enfrentamento da desigualdade de gênero e raça no Brasil
Silveira, Fernando Gaiger; Passos, Luana; Cardomingo, Matias - 2024
This text examines the distributive effects of fiscal policy in Brazil by considering it according to gender and race criteria. Based on the Brazilian Consumer Expenditure Survey (POF) of 2017/2018, we assess how cash transfers, indirect taxes and direct taxes impact income by strata among four...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014492642
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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/10014534311
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Cover Image
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/10015130127
Saved in:
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Redefining tax progressivity in developing countries: The Progressive Vertical Index
Fernandez, Ricardo Guerrero - 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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130140
Saved in:
Cover Image
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/10015063399
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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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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...
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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
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077951
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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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O papel da política fiscal no enfrentamento da desigualdade de gênero e raça no Brasil
Silveira, Fernando Gaiger; Passos, Luana; Cardomingo, Matias - 2024
This text examines the distributive effects of fiscal policy in Brazil by considering it according to gender and race criteria. Based on the Brazilian Consumer Expenditure Survey (POF) of 2017/2018, we assess how cash transfers, indirect taxes and direct taxes impact income by strata among four...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014480913
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014495549
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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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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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546328
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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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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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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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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530378
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Estimating tax progressivity in developing countries : the Plato Index
Cobham, Alex; Fitzgerald, Edmund V. K.; Janský, Petr - 2021
Progressive direct taxation is necessary to complement social protection, in order to reduce income inequality as well as poverty. A new metric of personal income tax incidence progressivity (the "Plato Index") is presented, using WIDER databases for income inequality (WIID) and tax revenues...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012670642
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Social construction and the progressivity of local tax relief
Dahan, Momi - 2021
This paper reveals a noticeable difference between a high degree of progressivity of incomerelated local property tax relief versus the proportional or regressive incidence of recognition tax relief. Recognition tax relief is tax relief given to specified social sectors which recognizes either...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012612963
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Tax progressivity of personal wages and income inequality
Papanikolaou, Nikolaos - In: Journal of risk and financial management : JRFM 14 (2021) 2/60, pp. 1-11
The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage income of CPS respondents, respectively. The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012483953
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Tax progressivity and self-employment dynamics
Arulampalam, Wiji; Papini, Andrea - 2021
Analysis of the relationship between taxes and self-employment should account for the interplay between responses in self-employment and wage employment. To this end, we estimate a two-state multi-spell duration model which accounts for both observed and unobserved heterogeneity using a large...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012518066
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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/10014541013
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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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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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