Placeholder text

Go to cart

Tax Progression in OECD Countries

By Christian Seidl

Tax Progression in OECD Countries Law

Tax Progression in OECD Countries

0 - Default Title
Description
¿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 countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve equivalents of net incomes and taxes. The authors derive six distinct definitions of the relation "is more progressive than", which are then utilized for an empirical analysis of 13 countries included in the Luxembourg Income Study (LIS). In two thirds of all international comparisons of tax progression, the authors report a clear ranking of the respective countries in terms of progression dominance. Tax based definitions of greater progressivity perform best. These observations are yet reinforced by statistical tests. The book also provides an account of the institutional background of the involved countries in order to facilitate the interpretation of the data. Moreover, the authors conduct intertemporal comparisons of tax progression for selected countries and perform a sensitivity analysis with respect to the parameterization of the equivalence scale.
Product details
Binding:
Paperback
Edition:
1
Number of Pages:
336
Release Date:
2014-08-09
Publication Date:
2014-08-09
Publisher:
Springer
Languages:
Original: English
ISBN10:
3642447147
ISBN13:
9783642447143
GPSR Manufacturer Reference:
[email protected]
Weight:
511 g
Height:
155 cm
Width:
235 cm
Thickness:
19 cm
Buy on Amazon
Currently sold out