Search Results - subject:"progressivity"

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/10015332480

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/10015211755

Optimal progressivity of public pension benefit and labor income tax

Lee, Insook - In: Hacienda pública española : review of public economics 246 (2023) 3, pp. 3-35

Persistent link: https://www.econbiz.de/10015053745

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

Persistent link: https://www.econbiz.de/10015065782

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/10015077951

AI, automation and taxation

Bastani, Spencer; Waldenström, Daniel - 2024

of capital taxes and the progressivity of labor taxes. While there may be a need to adjust the level of capital taxes and …

Persistent link: https://www.econbiz.de/10014521228

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/10015084434

AI, automation and taxation

Bastani, Spencer; Waldenström, Daniel - 2024

of capital taxes and the progressivity of labor taxes. While there may be a need to adjust the level of capital taxes and …

Persistent link: https://www.econbiz.de/10015053744

AI, automation and taxation

Bastani, Spencer; Waldenström, Daniel - 2024

of capital taxes and the progressivity of labor taxes. While there may be a need to adjust the level of capital taxes and …

Persistent link: https://www.econbiz.de/10015076058

Redefining tax progressivity in developing countries : the Progressive Vertical Index

Guerrero Fernandez, Ricardo - 2024

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 distribution explains this. Following the Palma Ratio intuition, this paper … introduces the concept of vertical progressivity and a new index, the Progressive Vertical Index (PVI), which assesses the …

Persistent link: https://www.econbiz.de/10015125435