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Taxation and distribution of income in Brazil : new evidence from personal income tax data

Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016

. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …

Persistent link: https://www.econbiz.de/10011459778

A distribution-neutral perspective on tax expenditure limitations

Kaplow, Louis - 2016

supply through lower marginal tax rates while also maintaining or enhancing progressivity …

Persistent link: https://www.econbiz.de/10011581947

Shifting tax burden to top income earners : what is the best way to reduce inequality?

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019

The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...

Persistent link: https://www.econbiz.de/10011990914

Shifting tax burden to top income earners : what is the best way to reduce inequality?

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2019

Persistent link: https://www.econbiz.de/10012110760

Does the type of nominal personal income tax rate affect its progressivity? : a case study from the Czech Republic

Krajňák, Michal - In: Business systems research : a system view accross … 14 (2023) 1, pp. 93-111

Background: The article evaluates the influence of the type of nominal personal income tax rate on its progressivity … nominal tax rate affects personal income tax progressivity. Methods/Approach: The article uses analysis, synthesis, comparison … progressivity. Results: In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive …

Persistent link: https://www.econbiz.de/10014420526

Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom

Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020

We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We find that days of discretionary tax legislation during...

Persistent link: https://www.econbiz.de/10012543058

Chapter 10 Taxation

Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

A Simulation of the Effects of the Personal Income Tax Reform on the Tax Burden

Argimón, Isabel; Castro, Francisco de; Gómez, Ángel Luis - 2007

, would benefit from lower taxes. Lastly, the reform of the personal income tax is estimated to increase progressivity …

Persistent link: https://www.econbiz.de/10014051570

Analysis of New Hampshire Income Tax Proposal

Black, Steve - 2008

New Hampshire bills itself as a highly attractive state to individuals and businesses seeking to relocate. This claim is made in part because of its tax structure and its lack of individual income or sales taxes. Taxes have been, and continue to be, a central item of debate each election cycle...

Persistent link: https://www.econbiz.de/10014213979

Macroeconomic and Distributional Effects of Personal Income Tax Reforms : A Heterogenous Agent Model Approach for the U.S

Lizarazo Ruiz, Sandra - 2018

This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U.S. drawing on a multi-sector heterogenous agents model in which consumers have non-homothetic preferences and sectors differ in terms of their relative labor and skill intensity. The...

Persistent link: https://www.econbiz.de/10012927466