Search Results - subject_exact:"Progressive taxation"

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Taxes on lifetime income : a good idea?

Krueger, Dirk; Wu, Chunzan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408863

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Taxes on lifetime income : a good idea?

Krueger, Dirk; Wu, Chunzan - 2025

Book / Working Paper

The estimation of excise tax revenues and their incidence across the households in Ethiopia

Alshamleh, Osaid; Jenkins, Glenn P.; Miklyaev, Mikhail - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405010

Teenage childbearing and the welfare state

Di Nola, Alessandro; Kocharkov, Georgi; Mellert, Jan; … - 2025

Teenage childbearing is a common incident in developed countries. However, teenage births are much more likely in the USA than in any other industrialized country. Most of these births are delivered by female teenagers from low-income families. The hypothesis put forward here is that the welfare...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610263

Reassessing the efficiency-equity trade-off: progressivity’s impact on growth

Costa, Carlos E. da; Rodrigues, Artur - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014497193

Hours risk and wage risk : repercussions over the life cycle

Jessen, Robin; König, Johannes - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014435272

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Hours risk and wage risk : repercussions over the life-cycle

Jessen, Robin; König, Johannes - 2024

Book / Working Paper

Hours risk and wage risk : repercussions over the life-cycle

Jessen, Robin; König, Johannes - 2020

Book / Working Paper

Hours risk and wage risk : repercussions over the life-cycle

Jessen, Robin; König, Johannes - 2020

Book / Working Paper

Social preorders and tax progressivity

Carbonell-Nicolau, Oriol; Llavador, Humberto G. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015114932

Taxing extreme wealth : what countries around the world could gain from progressive wealth taxes

Palanský, Miroslav; Schultz, Alison - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191323

A new lens on the rich: measuring personal income with novel tax data from Colombia

Obando Martínez, Juan Camilo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609066

Progressivity in healthcare financing in the Netherlands from 2012 to 2019

Douven, Rudy; Hofland, Maud; Larrotta-Castillo, Diego - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633561

Income taxation across countries

Qiu, Xincheng; Russo, Nicolò - 2026

This paper examines income tax systems in over thirty countries over the past forty years using microdata from the Luxembourg Income Study. We show that income tax systems worldwide are well approximated by a two-parameter log-linear effective tax function. We provide country- and year-specific...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665779

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Income taxation across countries

Qiu, Xincheng; Russo, Nicolò - 2025

Book / Working Paper

The redistributive transformation of fiscal policy in times of high debt in Belgium : 1912-2024 : from ability-to-pay taxation to competitive adjustment

Rigaux, Lucien - 2026

This article examines how the redistributive design of crisis-time fiscal policy shaped Belgian federal public debt trajectories from 1912 to 2024. Drawing on a reconstructed debt-to-GDP series and historical-institutional analysis, it identifies a secular transformation in the distributive...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015671924

Progressing towards efficiency : the role for labor tax progression in reforming social security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2026

This paper studies the role for progressive labor income taxation in the context of social security reform. We propose a novel reform that replaces redistributive pensions with a contribution-based system while simultaneously increasing the progressivity of labor income taxation to preserve...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015675596

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Progressing towards efficiency : the role for labor tax progression in reforming social security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022

Book / Working Paper

Progressing Towards Efficiency : The Role for Labor Tax Progression in Reforming Social Security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022

Book / Working Paper

Fiscal policy in HANK models : one asset versus two assets

Caraiani, Petre; Gupta, Rangan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613654

The effect of tax justice on income redistribution : empirical evidence from OECD countries

Ünalan, Gökhan; Çubukçu, Dilek Özkök - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655521

Business power against redistribution : the case of watered-down tax reform in Poland

Sawulski, Jakub; Szewczyk, Nikodem; Rafalska, Kinga; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014318078

Marketed tax avoidance : an economic analysis

Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362713

Marriage, intra-household inequality, and wage risk

Denderski, Piotr; Obermeier, Tim - 2025

How well are workers insured against idiosyncratic wage risk? We revisit this question using a two-earner life-cycle model with endogenous intra-household allocations and marital status dynamics. In a model calibrated to the US, intra-household consumption inequality explains nearly one-fifth of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654560

Raising the stakes : how progressive tax rates affect risk-taking by pass-through businesses

Ferguson, Duke; Krupa, Trent J.; Laux, Rick C. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376016

Fiscal progressivity of the U.S. federal and state governments

Fleck, Johannes; Heathcote, Jonathan; Storesletten, Kjetil - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374328

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Fiscal progressivity of the U.S. federal and state governments

Fleck, Johannes; Heathcote, Jonathan; Storesletten, Kjetil - 2025

Book / Working Paper

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, ebvufind01.dmz1.zbw.eu/10015211755

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Is the elasticity of taxable income mostly an income effect?

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025

Book / Working Paper

Assortative mating and couple taxation : a note

Corneo, Giacomo - 2025

An often neglected implication of couple taxation is its impact on marital sorting. A tractable model of such an impact is offered in this paper. It reveals that, as compared to joint taxation with income splitting, individual taxation makes higher-ability individuals more picky in the marriage...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189929

Distributional impact of Indian GST based on the NSSO's household consumption expenditure survey of 2022-23

Mukherjee, Sacchidananda - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423823

Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo Okello, Joseph; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467002

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Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023

Book / Working Paper

Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023

Book / Working Paper

Taxpayer Response to Greater Progressivity : Evidence from Personal Income Tax Reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2022

Book / Working Paper

Do billionaires pay taxes?

Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025

We link French households' tax records to the corporations they control, and build a payout-policy-neutral income measure, with corresponding tax burdens including those of "billionaires": the top 0.0002%. Defined as such, income is more concentrated than taxable income, it better predicts...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644905

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Do billionaires pay taxes?

Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025

Book / Working Paper

Do billionaires pay taxes?

Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025

Book / Working Paper

Do billionaires pay taxes?

Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025

Book / Working Paper

Tax progressivity, economic booms and trickle-up economics

Jackson, Laura; Otrok, Christopher M.; Owyang, Michael T.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406607

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Tax progressivity, economic booms, and trickle-up economics

Jackson, Laura; Otrok, Christopher M.; Owyang, Michael T. - 2019

Book / Working Paper

Measuring tax progressivity : a synthesis and extension

Subramanian, Sreenivasan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437605

Labor income Tax progressivity with a large informal sector : (discussion paper)

Ayres, João; Pedroni, Marcelo; Rossi Júnior, José Luiz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552485

Fiscal drag with microsimulation : evidence from Spanish tax records

Balladares, Sofía; García-Miralles, Esteban - 2025 - Version June 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553772

Housing, income inequality and progressivity of taxes and transfers

Siminski, Peter; Wilkins, Roger - 2025

We examine the role of owner-occupied housing for income inequality. Departing from related work, we incorporate accrued capital gains, focus on long-run measures of income, and consider implications for tax progressivity. Using Australia as a case study, we show that housing income can have...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555914

Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity

Sanz, José Félix - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556462

Is the tax calculation method for exemptions with progression contrary to EU law? : quantitative and formal-analytical analysis

Kollruss, Thomas - 2025

This study analyzes whether the tax progression proviso's calculation method for foreign income exemptions under a tax treaty breaches EU law. This research question has not yet been examined in the literature. In such a case, a violation of the EU fundamental freedoms may result in taxpayers...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557884

Measuring provincial tax progressivity in Canada

Fuss, Jake; Li, Nathaniel; Munro, Grady - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015519803

Optimal redistribution with government debt

Piguillem, Facundo; Shakhnov, Kirill - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628181

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Optimal redistribution with government debt

Piguillem, Facundo; Shakhnov, Kirill - 2025

Book / Working Paper

Optimal income redistribution

Ábrahám, Árpád; Brendler, Pavel; Cárceles-Poveda, Eva - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632998

Measuring tax progressivity in high-income countries (OECD)

Munro, Grady; Palacios, Milagros; Li, Nathaniel; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015534586

Taxation of top incomes and tax avoidance

Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2025

We examine the aggregate and distributional effects of raising the top marginal income tax rate in the presence of entrepreneurial tax avoidance. In a model with heterogeneous agents and occupational choice, entrepreneurs can avoid taxes by choosing the legal form of business organization and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472954

Why do redistributive policies differ across countries? : analyzing the multiple dimensions of preferences for redistribution

Kambayashi, Ryo; Lechevalier, Sébastien - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013479745

Hours risk and wage risk: repercussions over the life cycle

Jessen, Robin; König, Johannes - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503512

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Hours Risk and Wage Risk: Repercussions over the Life-Cycle

Jessen, Robin; König, Johannes - 2024

Book / Working Paper

Hours risk and wage risk: Repercussions over the life-cycle

Jessen, Robin; König, Johannes - 2020

Book / Working Paper

Hours risk and wage risk: Repercussions over the life-cycle

Jessen, Robin; König, Johannes - 2020

Book / Working Paper

Designing a Progressive VAT

Swistak, Artur - 2024

This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower income households in real-time, at the moment of purchase. Such a system can effectively...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015058549

Irrational bunching? : tax regimes, brackets, and taxpayer behaviors

Zanoni, Wladimir; Carrillo-Maldonado, Paul; Pantano, Juan; … - 2024 - This version: April 12, 2024

In this study, we examine the behavior of self-employed taxpayers who "bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546328

Vertical and horizontal equity of wealth taxes : an assessment from a joint income-wealth perspective

Kuypers, Sarah; Figari, Francesco; Verbist, Gerlinde - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065782

Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode

Beznoska, Martin; Hentze, Tobias - 2024 - Stand: September 2024

Seit dem Jahr 2016 wurde der Einkommensteuertarif jährlich an die Inflation angepasst, um die sonst automatisch steigende durchschnittliche Belastung der Einkommen - die "kalte Progression" - auszugleichen. Zu diesem Zweck wurden Grundfreibetrag und Tarifeckwerte verschoben, sodass die...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015066250

Tax progressivity and output in the US

Jalles, João Tovar; Karras, Georgios - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071367

Income inequality and taxes : an empirical assessment

Eydam, Ulrich; Qualo, Hannes - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084434

Tax progressivity and income inequality in the US

Jalles, João Tovar; Karras, Georgios - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075548

Optional (non-)filing and effective taxation

Hauck, Tobias Alexander; Wallossek, Luisa - 2024

Many countries have automatic wage tax withholding systems with tax non-filing options for some taxpayers. We show that this has sizable and potentially unintended implications for effective taxation because taxes are often over-withheld. Low-income taxpayers pay more taxes than they have to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075668

AI, automation and taxation

Bastani, Spencer; Waldenström, Daniel - 2024

This chapter examines the implications of Artificial Intelligence (AI) and automation for the taxation of labor and capital in advanced economies. It synthesizes empirical evidence on worker displacement, productivity, and income inequality, as well as theoretical frameworks for optimal...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015076058

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AI, automation and taxation

Bastani, Spencer; Waldenström, Daniel - 2024

Book / Working Paper

AI, automation and taxation

Bastani, Spencer; Waldenström, Daniel - 2024

Book / Working Paper

AI, automation and taxation

Bastani, Spencer; Waldenström, Daniel - 2024

Book / Working Paper

On the robustness of the relationship between tax progressivity, growth, and inequality in the US

Castro Nofal, Bastian; Díaz, Juan; Gutiérrez … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077951

Tax sheltering cost among high-income taxpayers : evidence from an Australian tax policy change

Zaresani, Arezou; Olivo-Villabrille, Miguel; Breunig, Robert - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014495549

Redefining tax progressivity in developing countries : the Progressive Vertical Index

Guerrero Fernandez, Ricardo - 2024

Recent evidence from developing countries shows that the bottom of the income distribution pays more taxes relative to 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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015125435