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  • Search: subject_exact:"Steuerprogression"
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Year of publication
Subject
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Steuerprogression 2,271 Progressive taxation 2,131 Theorie 1,225 Theory 1,194 Einkommensteuer 959 Income tax 908 Einkommensverteilung 437 Income distribution 424 Umverteilung 330 Redistribution 326 Optimale Besteuerung 295 Optimal taxation 279 USA 265 United States 249 Steuerreform 230 Steuerwirkung 218 Tax reform 210 Einkommensteuertarif 206 Tax effects 202 Income tax rate 187 Deutschland 172 Arbeitsangebot 151 Labour supply 141 Germany 132 Lohnsteuer 126 Steuerinzidenz 117 Wage tax 112 Tax incidence 109 Steuerbelastung 106 Steuerpolitik 104 Schätzung 95 Steuersystem 94 Tax policy 90 Tax burden 89 Öffentliche Sozialleistungen 88 Social security benefits 87 Estimation 85 Tax system 84 Verbrauchsteuer 83 Excise tax 80
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Online availability
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Free 989 Undetermined 311 CC license 18 Digitizable 1
Type of publication
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Book / Working Paper 1,363 Article 907 Journal 1
Subcategories
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Article in journal 783 Working paper 703 Book section 74 Proceedings 15 Government document 9 Review 6 Report 1 Statistics 1
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Language
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English 2,051 German 160 Italian 16 Spanish 16 Swedish 5 French 4 Undetermined 4 Danish 3 Finnish 3 Dutch 3 Portuguese 3 Hungarian 2 Bulgarian 1 Croatian 1 Norwegian 1 Slovak 1
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Author
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Krueger, Dirk 55 Koskela, Erkki 49 Lehmann, Etienne 43 Van der Linden, Bruno 32 Creedy, John 30 Heathcote, Jonathan 25 Holmlund, Bertil 22 Lambert, Peter J. 22 Storesletten, Kjetil 22 Violante, Giovanni L. 21 Carbonell-Nicolau, Oriol 20 Waldenström, Daniel 20 Corneo, Giacomo 19 Werquin, Nicolas 19 Conesa, Juan Carlos 18 Guner, Nezih 18 Jacquet, Laurence 18 Peichl, Andreas 18 Holter, Hans A. 17 Ebert, Udo 16 Saez, Emmanuel 16 Slemrod, Joel 16 Sørensen, Peter Birch 16 Persson, Mats 15 Boeters, Stefan 14 Ludwig, Alexander 14 Parmentier, Alexis 14 Sonedda, Daniela 14 Ventura, Gustavo 14 Fuest, Clemens 13 Heer, Burkhard 13 Llavador, Humberto G. 13 Brunello, Giorgio 12 Farhi, Emmanuel 12 Flood, Lennart 12 Kaplow, Louis 12 Stepanchuk, Serhiy 12 Fehr, Hans 11 Guo, Jang-ting 11 Moreno-Ternero, Juan D. 11
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Institution
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National Bureau of Economic Research 46 OECD 9 Österreich / Bundesministerium für Finanzen 4 Arbeitskreis Quantitative Steuerlehre 3 Institut für Höhere Studien 3 American Enterprise Institute for Public Policy Research 2 Forschungsinstitut zur Zukunft der Arbeit <Bonn> 2 Institut für Weltwirtschaft (IfW) 2 Sosialøkonomisk Institutt 2 University of Cambridge / Microsimulation Unit 2 Österreichisches Institut für Wirtschaftsforschung 2 Aarhus Universitet / Afdeling for Nationaløkonomi 1 Agenda Austria 1 Alliance for Progress 1 American Management Association 1 Australian National University / Centre for Economic Policy Research 1 Bomchil, Pinheiro, Goodrich, Claro & Lavalle 1 Books on Demand GmbH <Norderstedt> 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Center for Operations Research and Econometrics <Louvain-la-Neuve> 1 Centre for Economic Policy Research 1 Centre for Economic Research <Dublin> 1 Centre for Petroeconomic Studies 1 Chr. Michelsen Institute, Dept. of Science and Technology 1 Citizens' Advisory Council on the Status of Women (U.S.) 1 Convegno su La Crisi dell'Imposizione Personale Progressiva sul Reddito in Italia <1983, Pavia> 1 Deutsches Institut für Wirtschaftsforschung 1 Deutschland / Bundesministerium der Finanzen 1 Eberhard Karls Universität Tübingen 1 EcoAustria - Institut für Wirtschaftsforschung 1 European Commission / Directorate-General for Economic and Financial Affairs 1 European Forum - Interdisciplinary Research Centre 1 European University Institute / Department of Economics 1 Federal Reserve Bank of Chicago 1 Federal Reserve Bank of Cleveland 1 Federal Reserve Bank of Richmond 1 Forschungsinstitut zur Zukunft der Arbeit 1 Fraser Institute 1 Freie Universität Berlin 1 Gute Gesellschaft - Soziale Demokratie 2017plus 1
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Published in...
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CESifo working papers 50 NBER working paper series 46 Working paper / National Bureau of Economic Research, Inc. 43 Discussion paper series 41 NBER Working Paper 40 Journal of public economics 33 CESifo Working Paper 29 Discussion paper / Centre for Economic Policy Research 26 International tax and public finance 25 Public finance 25 FinanzArchiv : European journal of public finance 24 IZA Discussion Paper 22 Economics letters 21 National tax journal 21 CESifo Working Paper Series 19 Discussion papers / CEPR 18 Journal of public economic theory 18 Working paper 18 Working paper series 18 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 17 IZA Discussion Papers 15 Economic modelling 14 Journal of monetary economics 13 Public finance review : PFR 13 Public finance quarterly : PFQ 12 The Scandinavian journal of economics 11 Wirtschaftsdienst 11 Discussion paper 10 Journal of economic dynamics & control 10 Review of economic dynamics 10 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 9 EUROMOD working paper series 9 Journal of economics 9 Macroeconomic dynamics 9 Research paper / University of Melbourne, Department of Economics 9 The American economic review 9 The Canadian journal of economics 9 Advances in taxation 8 Journal of macroeconomics 8
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Source
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ECONIS (ZBW) 2,147 EconStor 99 USB Cologne (EcoSocSci) 15 USB Cologne (business full texts) 7 RePEc 3
Showing 1 - 50 of 1,694
 
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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; … - 2022
Book / Working Paper
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Taxation of top incomes and tax avoidance
Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472954
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455138
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
Book / Working Paper
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
Book / Working Paper
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
Book / Working Paper
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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
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Measuring tax progressivity : a synthesis and extension
Subramanian, Sreenivasan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437605
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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
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Teenage childbearing and the welfare state
Di Nola, Alessandro; Kocharkov, Georgi; Mellert, Jan; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610263
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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
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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
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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
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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
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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
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Measuring provincial tax progressivity in Canada
Fuss, Jake; Li, Nathaniel; Munro, Grady - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015519803
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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
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Optimal income redistribution
Ábrahám, Árpád; Brendler, Pavel; Cárceles-Poveda, Eva - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632998
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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
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Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode
Beznoska, Martin; Hentze, Tobias - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015072802
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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
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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
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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
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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
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Tax progressivity and output in the US
Jalles, João Tovar; Karras, Georgios - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071367
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Income inequality and taxes : an empirical assessment
Eydam, Ulrich; Qualo, Hannes - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084434
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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
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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
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
Book / Working Paper
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
Book / Working Paper
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AI, automation and taxation
Bastani, Spencer; Waldenström, Daniel - 2024
Book / Working Paper
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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
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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
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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
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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
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Hours risk and wage risk : repercussions over the life-cycle
Jessen, Robin; König, Johannes - 2020
Book / Working Paper
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Hours risk and wage risk : repercussions over the life-cycle
Jessen, Robin; König, Johannes - 2020
Book / Working Paper
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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
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Social preorders and tax progressivity
Carbonell-Nicolau, Oriol; Llavador, Humberto G. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015114932
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Progressionsbericht 2024 : Schätzung der kalten Progression als Grundlage für Maßnahmen zur Inflationsabgeltung für das Jahr 2025
Ertl, Martin; Forstner, Susanne; Reiter, Michael; … - 2024
Im Rahmen dieses Projektes wurde gemeinsam mit dem Institut für Höhere Studien die Höhe der kalten Progression in Österreich geschätzt. Diese Berechnungen begründen die Grundlage für die Indexierung des Steuersystems im folgenden Jahr.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205181
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The billionaire tax : a (modest) proposal for the 21st century
Zucman, Gabriel - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371640
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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
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Bosnia And Herzegovina: Indirect Taxation Authority - Diagnostic Review Of Progress Of Reforms
2024
The implementation of capacity development (CD) advice and reforms since a 2018 TADAT assessment shows slower progress than expected. Renewed recommendations suggest initiating a transformation program for integrated reform
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328297
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How does tax and transfer progressivity affect household consumption insurance?
Cho, Yunho; Morley, James C.; Singh, Aarti - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397619
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Inequality, informality, and optimal progressivity
Becerra, Oscar; Briglia, Luigi-Maria; Leon-Diaz, John; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617455
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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
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Till the irs do us part : (optimal) taxation of households
Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637021
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