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  • Search: subject_exact:"Progressive taxation"
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Year of publication
Subject
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Steuerprogression 1,783 Progressive taxation 1,772 Theorie 913 Theory 908 Einkommensteuer 724 Income tax 707 Income distribution 313 Einkommensverteilung 312 USA 232 United States 230 Optimale Besteuerung 225 Redistribution 225 Optimal taxation 222 Umverteilung 222 Steuerreform 178 Tax reform 178 Steuerwirkung 146 Tax effects 143 Arbeitsangebot 128 Labour supply 127 Deutschland 121 progressive taxation 120 Germany 118 Einkommensteuertarif 116 Income tax rate 109 Lohnsteuer 102 Wage tax 99 Steuerinzidenz 98 Tax incidence 98 Steuerpolitik 84 Steuerbelastung 82 Tax burden 78 Schätzung 76 Tax policy 76 Estimation 75 Verbrauchsteuer 61 Excise tax 60 Steuergerechtigkeit 59 Steuervergünstigung 58 Social security benefits 57
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Online availability
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Free 766 Undetermined 230
Type of publication
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Book / Working Paper 1,109 Article 818
Type of publication (narrower categories)
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Article in journal 694 Aufsatz in Zeitschrift 694 Graue Literatur 571 Non-commercial literature 571 Working Paper 556 Arbeitspapier 523 Aufsatz im Buch 73 Book section 73 Hochschulschrift 33 Thesis 23 Collection of articles of several authors 16 Sammelwerk 16 Amtsdruckschrift 12 Government document 12 Collection of articles written by one author 9 Conference paper 9 Konferenzbeitrag 9 Sammlung 9 Konferenzschrift 8 Article 6 Commentary 6 Kommentar 6 Rezension 6 Dissertation u.a. Prüfungsschriften 4 Reprint 4 Conference proceedings 3 Preprint 3 Aufsatzsammlung 2 Bericht 2 Advisory report 1 Amtliche Publikation 1 Bibliografie enthalten 1 Bibliography included 1 Book review 1 Conference Paper 1 Festschrift 1 Forschungsbericht 1 Gutachten 1 Interview 1 Mikroform 1
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Language
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English 1,667 German 117 Undetermined 85 Italian 16 Spanish 16 Swedish 5 French 4 Portuguese 4 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 67 Koskela, Erkki 41 Lehmann, Etienne 36 Van der Linden, Bruno 31 Creedy, John 24 Conesa, Juan Carlos 21 Heathcote, Jonathan 20 Lambert, Peter J. 20 Carbonell-Nicolau, Oriol 19 Peichl, Andreas 18 Storesletten, Kjetil 18 Vasilev, Aleksandar 18 Schmidheiny, Kurt 17 Sonedda, Daniela 17 Violante, Giovanni L. 17 Holter, Hans A. 16 Ludwig, Alexander 16 Holmlund, Bertil 15 Stepanchuk, Serhiy 15 Ebert, Udo 14 Jacquet, Laurence 14 Brunello, Giorgio 13 Guner, Nezih 13 Kindermann, Fabian 13 Llavador, Humberto G. 13 Persson, Mats 13 Sørensen, Peter Birch 13 Corneo, Giacomo 12 Saez, Emmanuel 12 Waldenström, Daniel 12 Fuest, Clemens 11 Guo, Jang-ting 11 Parmentier, Alexis 11 Slemrod, Joel 11 Doerrenberg, Philipp 10 Fehr, Hans 10 Flood, Lennart 10 Gentry, William M. 10 Hutton, John P. 10 Ok, Efe A. 10
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Institution
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National Bureau of Economic Research 37 International Monetary Fund (IMF) 12 C.E.P.R. Discussion Papers 7 CESifo 6 Center for Financial Studies 6 Department of Economics, University of Pennsylvania 4 HAL 3 American Enterprise Institute for Public Policy Research 2 Department of Economics, University of California-Riverside 2 Graduate School of Economics, Osaka University 2 Society for Computational Economics - SCE 2 Sosialøkonomisk Institutt 2 University of Cambridge / Microsimulation Unit 2 Woodrow Wilson School of Public and International Affairs, Princeton University 2 Aarhus Universitet / Afdeling for Nationaløkonomi 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 Brookings Institution 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Center for Economic Research and Graduate Education and Economics Institute (CERGE-EI) 1 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 1 Centre for Economic Policy Research 1 Centre for Economic Research <Dublin> 1 Centre for Petroeconomic Studies 1 Centro de Análisis y Estudios Ríos Pérez (CAERP) 1 Chr. Michelsen Institute, Dept. of Science and Technology 1 Citizens' Advisory Council on the Status of Women (U.S.) 1 Cologne Graduate School in Management, Economics and Social Sciences, Wirtschafts- und Sozialwissenschaftliche Fakultät 1 Convegno su La Crisi dell'Imposizione Personale Progressiva sul Reddito in Italia <1983, Pavia> 1 Departament d'Economia Aplicada, Facultat de Ciències Econòmiques i Empresarials 1 Department of Economics, Tufts University 1 Deutsches Institut für Wirtschaftsforschung 1 Deutschland / Bundesministerium der Finanzen 1 Dipartimento di Economia Politica e Statistics, Facoltà di Economia "Richard M. Goodwin" 1 Dipartimento di Economia e Management, Università degli Studi di Pisa 1 Eberhard Karls Universität Tübingen 1
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Published in...
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CESifo working papers 45 Working paper / National Bureau of Economic Research, Inc. 42 NBER working paper series 37 Discussion paper series / IZA 31 Journal of public economics 27 NBER Working Paper 27 Discussion paper / Centre for Economic Policy Research 25 FinanzArchiv : public finance analysis 23 CESifo Working Paper Series 22 International tax and public finance 21 Public finance 20 National tax journal 18 Economics letters 17 Journal of public economic theory 17 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 17 IZA Discussion Paper 16 Working paper series 14 CESifo Working Paper 13 Public finance review : PFR 13 Economic modelling 12 Public finance quarterly : PFQ 12 IMF Working Papers 11 Journal of monetary economics 11 Research paper / University of Melbourne, Department of Economics 11 Working paper 11 Journal of economics 10 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 EUROMOD working paper series 9 Journal of economic dynamics & control 9 The Canadian journal of economics 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 CFS Working Paper Series 8 Discussion papers / CEPR 8 Journal of macroeconomics 8 Labour economics : official journal of the European Association of Labour Economists 8 Macroeconomic dynamics 8 Review of economic dynamics 8 The Scandinavian journal of economics 8 Advances in taxation 7 CEPR Discussion Papers 7
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Source
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ECONIS (ZBW) 1,762 RePEc 107 EconStor 43 USB Cologne (EcoSocSci) 15
Showing 1 - 50 of 1,927
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Why do redistributive policies differ across countries? : analyzing the multiple dimensions of preferences for redistribution
Kambayashi, Ryo; Lechevalier, Sébastien - In: Review of income and wealth 68 (2022) 4, pp. 1032-1057
Persistent link: https://ebtypo.dmz1.zbw/10013479745
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Marketed tax avoidance schemes : an economic analysis
Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - 2021
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the income distribution, with significant implications for tax revenue. We examine the consequences, for the structure of income tax, and for tax authority anti-avoidance efforts, of...
Persistent link: https://ebtypo.dmz1.zbw/10012669011
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Hours risk and wage risk : repercussions over the life-cycle
Jessen, Robin; König, Johannes - 2020
We decompose permanent 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. Both...
Persistent link: https://ebtypo.dmz1.zbw/10012145317
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Hours risk and wage risk : repercussions over the life-cycle
Jessen, Robin; König, Johannes - 2020
We decompose permanent 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. Both...
Persistent link: https://ebtypo.dmz1.zbw/10012160640
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Progressing towards efficiency : the role for labor tax progression in reforming social security
Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022
We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal strain that necessitates the social security reform. The current social security is redistributive, thus providing (at least partial) insurance against idiosyncratic income...
Persistent link: https://ebtypo.dmz1.zbw/10012888436
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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://ebtypo.dmz1.zbw/10013207209
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Does informality deter tax progressivity?
Rubolino, Enrico - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013253016
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Social versus individual work preferences : implications for optimal income taxation
An, Zhiyong; Coady, David P. - 2022
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Persistent link: https://ebtypo.dmz1.zbw/10013169902
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Progress of the personal income tax in emerging markets and developing countries
Benedek, Dora; Benítez, Juan Carlos; Vellutini, Charles - 2022
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Persistent link: https://ebtypo.dmz1.zbw/10013170532
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Fiscal redistribution, social welfare and income inequality : "doing more" or "more to do"?
Coady, David P.; D'Angelo, Devin; Evans, Brooks - In: Applied economics 54 (2022) 21, pp. 2416-2429
Persistent link: https://ebtypo.dmz1.zbw/10013171082
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Immovable property taxation for sustainable & inclusive growth
Leodolter, Alexander; Princen, Savina; Rutkowski, Aleksander - 2022
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Persistent link: https://ebtypo.dmz1.zbw/10013187604
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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://ebtypo.dmz1.zbw/10013161526
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Why isn’t there more support for progressive taxation of wealth? : a sociological contribution to the wider debate
Hecht, Katharina; Savage, Michael; Summers, Kate - In: LSE public policy review 2 (2022) 4, pp. 1-11
Persistent link: https://ebtypo.dmz1.zbw/10013470885
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Progressivity and inequality
Cowell, Frank A. - In: LSE public policy review 2 (2022) 4, pp. 1-13
Persistent link: https://ebtypo.dmz1.zbw/10013470967
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Measuring progressivity in Canada's tax system, 2022
Fuss, Jake; Li, Nathaniel - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013438732
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Income taxation and equity : new dominance criteria with a microsimulation application
Brunori, Paolo; Palmisano, Flaviana; Peragine, Vitorocco - In: Journal of economic inequality 20 (2022) 3, pp. 509-536
Persistent link: https://ebtypo.dmz1.zbw/10013442132
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Politics and income taxes : progress and progressivity
Berliant, Marcus C.; Boyer, Pierre C. - 2022
This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the specific properties of non-linear taxes derived in the context of voting. Next, we present new results on the existence of...
Persistent link: https://ebtypo.dmz1.zbw/10013419334
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Rising skill premium and the dynamics of optimal capital and labor taxation
Tsai, Yi-Chan; Yang, C. C.; Yu, Hsin-Jung - In: Quantitative economics : QE ; journal of the … 13 (2022) 3, pp. 1061-1099
With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment‐specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the...
Persistent link: https://ebtypo.dmz1.zbw/10013382065
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Stellungnahme zum Antrag "Preissteigerung bekämpfen - Schutzschirm gegen die Inflation" : Stellungnahme für den Deutschen Bundestag zum Antrag der Fraktion der CDU/CSU "Preissteige...
Hentze, Tobias - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013368637
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The distributional impact of the minimum wage in the short and long run
Hurst, Erik; Kehoe, Patrick J.; Pastorino, Elena; … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013368764
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Will the remote work revolution undermine progressive state income taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
The remote work revolution raises the possibility that a much larger segment of the population will be able to sever the geographic linkage between home and work. This new development implicates several foundational questions in the law and economics of U.S. fiscal federalism. What are the...
Persistent link: https://ebtypo.dmz1.zbw/10013259472
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Will the remote work revolution undermine progressive state income taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
The remote work revolution raises the possibility that a larger segment of the population will be able to sever the geographic linkage between home and work. What are the taxing rights of states as to nonresident remote workers? May a state impose income taxes on nonresident employees only to...
Persistent link: https://ebtypo.dmz1.zbw/10013262757
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About capital and ideology by Thomas Piketty
Yun, JinHyo Joseph - In: Journal of open innovation : technology, market, and … 8 (2022) 2, pp. 1-15
This study reviews Thomas Piketty’s Capital and Ideology and provides a detailed analysis to aid understanding of the book, combined with diverse scholars’ perspectives in the fields of economic history, political economics, and social sciences. This book is selected as my review target to...
Persistent link: https://ebtypo.dmz1.zbw/10013266307
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Does Informality Deter Tax Progressivity?
Rubolino, Enrico - 2022
In contexts with weak enforcement and widespread informality, the threat of tax evasion may constrain policy makers’ power to set tax policies optimally. This paper studies whether reducing informality by tackling tax evasion leads policy makers to increase statutory tax progressivity. I take...
Persistent link: https://ebtypo.dmz1.zbw/10013291178
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Income tax progressivity and inflation during the world wars
Torregrosa Hetland, Sara; Sabaté, Oriol - In: European review of economic history : EREH 26 (2022) 3, pp. 311-339
Persistent link: https://ebtypo.dmz1.zbw/10013348782
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Minimum inequality taxation, average and minimally progressive taxations and depolarization
Chakravarty, Satya R.; Pal, Rama; Pal, Rupayan; Sarkar, … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013348820
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Taxpayer Response to Greater Progressivity : Evidence from Personal Income Tax Reform in Uganda
Jouste, Maria; Kaidu, Tina; Okello, Joseph; Pirttilä, Jukka - 2022
We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased...
Persistent link: https://ebtypo.dmz1.zbw/10013309410
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How accurate is the Kakwani Index in predicting whether a tax or a transfer is equalizing? : an empirical analysis
Enami, Ali; Larroulet, Patricio; Lustig, Nora - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013184545
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Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Kuhlmey, Florian - In: Swiss journal of economics and statistics 158 (2022) 1, pp. 1-21
This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions. Both aspects are central to policy makers: the progressivity for equity reasons and the fiscal...
Persistent link: https://ebtypo.dmz1.zbw/10013269796
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When lawmakers met progressives. Debating the American federal income tax of 1894
San Julian Arrupe, Javier - 2022
In 1894 the American Congress passed a 2% tax on incomes over 4,000 US dollars, as part of a bill seeking to reduce tariffs. Transformations in the American society after the Civil War triggered an increasing role of the State, calling for a tax reform. Concerned for tax justice, progressive...
Persistent link: https://ebtypo.dmz1.zbw/10013292312
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Economic Growth and Inequality Tradeoffs Under Progressive Taxation
Carneiro, Fernando Moraes; Turnovsky, Stephen J.; … - 2022
This paper examines the sensitivity of the growth-inequality tradeoff to the progressivity of the tax structure. Using an endogenous growth model calibrated to approximate the US tax structure, we simulate a 5% reduction in the economy-wide average tax rate attained by alternative combinations...
Persistent link: https://ebtypo.dmz1.zbw/10013294729
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Progress of the Personal Income Tax in Emerging and Developing Countries
Benedek, Dora; Benitez, Juan Carlos; Vellutini, Charles - 2022
Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows...
Persistent link: https://ebtypo.dmz1.zbw/10013295137
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Weakly progressive : disproportionate higher education attendance and the structure of income taxes
Gubello, Michele; Strecker, Nora Margot - 2022
This paper studies the effect of income tax progressivity on the disproportionate usage of publicly funded higher education. We develop a rational choice model showing that more progressive tax systems increase poorer households' net fiscal benefit, making their children more likely to attend...
Persistent link: https://ebtypo.dmz1.zbw/10013447524
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On the optimal design of transfers and income-tax progressivity
Ferriere, Axelle; Grubene, Philipp; Navarro, Gaston; … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013375247
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Consumption Insurance Against Wage Risk : Family Labor Supply and Optimal Progressive Income Taxation
Wu, Chunzan; Krueger, Dirk - 2022
We show that a calibrated life-cycle two-earner household model with endogenous labor supply can rationalize the extent of consumption insurance against shocks to male and female wages, as estimated empirically by Blundell, Pistaferri and Saporta-Eksten (2016) in U.S. data. In the model, 35% of...
Persistent link: https://ebtypo.dmz1.zbw/10013323443
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When in Doubt, Tax More Progressively : Uncertainty and Progressive Income Taxation
Chang, Minsu; Wu, Chunzan - 2022
We study the optimal income tax problem when policymakers have only limited information about household preferences and wage process. To this end, we build an incomplete-market life-cycle model of heterogeneous households and measure uncertainty about preference and wage parameters through...
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The contribution of tax-benefit instruments to income redistribution in Italy
Boscolo, Stefano - In: Economia pubblica : the Italian journal of public … 49 (2022) 2, pp. 181-231
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Revisiting the progressive consumption tax : a business cycle perspective
Strehl, Wolfgang - 2019
This paper revisits the personal expenditure tax (PET), the most prominent version of a progressive consumption tax. The PET has a long intellectual tradition in economics, and the merits and demerits of this alternative to the personal income tax have been discussed at length. What has been...
Persistent link: https://ebtypo.dmz1.zbw/10012060899
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The contribution of proportional taxes and tax-free cash benefits to income redistribution over the period 2005-2018 : evidence from Italy
Boscolo, Stefano - 2019
Over the last two decades a growing interest in understanding what determines the redistributive role of tax-benefit systems has emerged worldwide. In the case of Italy, previous analyses were mainly focused on quantifying the contribution of marginal tax rates, deductions and tax credits to the...
Persistent link: https://ebtypo.dmz1.zbw/10012125295
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Progressive taxation, nominal wage rigidity, and business cycle destabilization
Gabrovski, Miroslav; Guo, Jang-ting - 2019
Persistent link: https://ebtypo.dmz1.zbw/10011968941
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How do tax progressivity and household heterogeneity affect Laffer curves?
Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy - In: Quantitative economics : QE ; journal of the … 10 (2019) 4, pp. 1317-1356
How much additional tax revenue can the government generate by increasing the level of labor income taxes? In this paper, we argue that the degree of tax progressivity is a quantitatively important determinant of the answer to this question. To make this point, we develop a large scale...
Persistent link: https://ebtypo.dmz1.zbw/10012202814
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Inequality, bipolarization, and tax progressivity
Carbonell-Nicolau, Oriol; Llavador, Humberto G. - 2019
Persistent link: https://ebtypo.dmz1.zbw/10011979511
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Marketed Tax Avoidance Schemes: An Economic Analysis
Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - 2021
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the income distribution, with significant implications for tax revenue. We examine the consequences, for the structure of income tax, and for tax authority anti-avoidance efforts, of...
Persistent link: https://ebtypo.dmz1.zbw/10012799721
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Measuring the redistributive capacity of tax policies
Vellutini, Charles; Benítez, Juan Carlos - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012796327
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Larger transfers financed with more progressive taxes? : on the optimal design of taxes and transfers
Ferriere, Axelle; Grubener, Philipp; Navarro, Gaston; … - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012698516
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Pandemic and progressivity
Klemm, Alexander; Mauro, Paolo - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012517935
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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://ebtypo.dmz1.zbw/10012518066
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Optimal progressivity of personal income tax : a general equilibrium evaluation for Spain
Serrano-Puente, Darío - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012489542
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Decentralization and progressive taxation
Berset, Simon; Schelker, Mark - 2021
The traditional normative literature on fiscal federalism argues that redistributive policies should be centralized in order to avoid welfare- or tax-induced migration. However, recent evidence shows that even in a setup where the progressivity of the income tax schedule is centralized to an...
Persistent link: https://ebtypo.dmz1.zbw/10012421200
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Tax progressivity and social welfare with a continuum of inequality views
Ledić, Marko; Rubil, Ivica; Urban, Ivica - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012595563
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