Tax Progression in OECD Countries : An Integrative Analysis of Tax Schedules and Income Distributions

Online-Ressource (XIII, 319 p. 177 illus, digital)

Description based upon print version of record

Tax Progression in OECD Countries; An Integrative Analysis of Tax Schedules and Income Distributions; Preface; Contents; 1 Introduction: Measuring Tax Progression; Part I Theory; 2 Local Measures; 2.1 A Digest of the Development of Income Taxation; 2.2 Measuring Progression of Tax Schedules; 2.3 Equal Sacrifice Principles; 3 Global Measures; 3.1 Preliminaries and Notation; 3.2 Differences of Inequality Measures; 3.3 Ratios of Inequality Measures; 3.4 Maximum Difference of Concentration Curves; 3.5 Welfare Considerations; 3.6 Pros and Cons of Global Measures; 4 Uniform Measures

4.1 Identical Income Distributions4.2 Different Income Distributions: Continuous Version; 4.3 Different Income Distributions: Discrete Version; 4.4 Heuristics of Progression Comparisons; 4.4.1 First-Moment Distribution Functions; 4.4.2 Uniformly Greater Progression; 4.4.3 Interrelationships Among Progression Measures; Part II Applications; 5 Data and Fiscal Institutions of the Surveyed Countries; 5.1 Data; 5.1.1 Handling LIS Data; 5.1.2 Forming Compatible Data Sets; 5.2 Fiscal and Social Institutions; 5.2.1 Australia; 5.2.2 Canada; 5.2.3 Denmark; 5.2.4 Finland; 5.2.5 Germany; 5.2.6 Israel

5.2.7 Netherlands5.2.8 Norway; 5.2.9 Sweden; 5.2.10 Switzerland; 5.2.11 Taiwan; 5.2.12 United Kingdom; 5.2.13 United States of America; 6 Qualitative Results; 6.1 Introduction; 6.2 International Progression Comparisons; 6.2.1 Categorical Summary Results; 6.2.2 Empirical Interrelationships Among Progression Concepts; 6.3 Intertemporal Progression Comparisons; 6.3.1 United States of America; 6.3.2 United Kingdom; 6.3.3 Germany; 6.4 Equivalence-Scale Progression Comparisons; 7 Statistical Test Results; 7.1 Methodology; 7.2 International Progression Comparisons

7.3 Intertemporal Progression Comparisons8 Quantitative Results; 8.1 Introduction; 8.2 International Progression Comparisons; 8.2.1 United States Versus United Kingdom; 8.2.2 United States Versus Germany; 8.2.3 United States Versus Sweden; 8.2.4 United States Versus Israel; 8.2.5 United States Versus Taiwan; 8.2.6 United Kingdom Versus Germany; 8.2.7 United Kingdom Versus Sweden; 8.2.8 United Kingdom Versus Israel; 8.2.9 United Kingdom Versus Taiwan; 8.2.10 Germany Versus Sweden; 8.2.11 Germany Versus Israel; 8.2.12 Germany Versus Taiwan; 8.2.13 Sweden Versus Israel

8.2.14 Sweden Versus Taiwan8.2.15 Israel Versus Taiwan; 8.3 Intertemporal Progression Comparisons; 8.3.1 United States; 8.3.2 United Kingdom; 8.3.3 Germany; 9 Conclusion; References; Index;

10.1007/978-3-642-28317-8 [DOI]

ECONIS - Online Catalogue of the ZBW