Tax progression in OECD countries : an integrative analysis of tax schedules and income distributions

Tax progression in OECD countries an integrative analysis of tax schedules and income distributions

This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of c...

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Bibliographic Details
Main Author: Seidl, Christian (-)
Other Authors: Pogorelskiy, Kirill, Traub, Stefan
Format: eBook
Language:Inglés
Published: Berlin ; New York : Springer 2012, c2013.
Subjects:
Organisation for Economic Co-operation and Development.
Income distribution > OECD countries.
Income tax > OECD countries.
Taxation > OECD countries.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009457643006719
Table of Contents:
  • Introduction: Measuring Tax Progression
  • Theories: Local Measures
  • Global Measures
  • Uniform Measures
  • Applications: Data and Fiscal Institutions of the Surveyed Countries
  • Numerical Results
  • Statistical Tests
  • Progression Intensity.

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