rates are associated with higher progressivity. Second, richer countries have more progressive tax systems. Third …, progressivity varies by family structure, with marriage and children associated with higher progressivity. Finally, transfers play …

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

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 …

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