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Income Tax Progression, 1929-48

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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Cited by:

  1. John Creedy & Catherine Sleeman, 2006. "Indirect Taxation and Progressivity: Revenue and Welfare Changes," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(1), pages 50-67, March.
  2. Francesca Gastaldi & Paolo Liberati & Elena Pisano & Simone Tedeschi, 2014. "Progressivity-Improving VAT Reforms in Italy," Working papers 6, Società Italiana di Economia Pubblica.
  3. Wiji Arulampalam & Andrea Papini, 2023. "Tax Progressivity and Self-Employment Dynamics," The Review of Economics and Statistics, MIT Press, vol. 105(2), pages 376-391, March.
  4. Koskela, Erkki, 2010. "Analysis of Labor Tax Progression under Heterogeneous Domestic Labor Markets and Flexible Outsourcing," IZA Discussion Papers 5313, Institute of Labor Economics (IZA).
  5. Wulf Gaertner & Lars Schwettmann, 2017. "Burden sharing in deficit countries: a questionnaire-experimental investigation," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 8(2), pages 113-144, June.
  6. Junyi Zhu, 2014. "Bracket Creep Revisited - with and without r > g: Evidence from Germany," Journal of Income Distribution, Ad libros publications inc., vol. 23(3), pages 106-158, November.
  7. Frey, Christian & Schaltegger, Christoph A., 2016. "Progressive taxes and top income shares: A historical perspective on pre- and post-tax income concentration in Switzerland," Economics Letters, Elsevier, vol. 148(C), pages 5-9.
  8. Ali Enami & Patricio Larroulet & Nora Lustig, 2022. "How Accurate Is the Kakwani Index in Predicting Whether A Tax or a Transfer Is Equalizing? An Empirical Analysis," Commitment to Equity (CEQ) Working Paper Series 116, Tulane University, Department of Economics.
  9. Koen Caminada & Chen Wang, 2011. "Disentangling Income Inequality and the Redistributive Effect of Social Transfers and Taxes in 36 LIS Countries," LIS Working papers 567, LIS Cross-National Data Center in Luxembourg.
  10. Sawadogo, Ibrahim, 2019. "Fiscal revenues and macroeconomic effects : case of Burkina Faso," MPRA Paper 97287, University Library of Munich, Germany.
  11. Abdelkrim Araar, 2008. "Social Classes, Inequality and Redistributive Policies in Canada," Cahiers de recherche 0817, CIRPEE.
  12. Bosi, Stefano & Seegmuller, Thomas, 2010. "On the role of progressive taxation in a Ramsey model with heterogeneous households," Journal of Mathematical Economics, Elsevier, vol. 46(6), pages 977-996, November.
  13. Chen Wang & Kees Goudswaard & Koen Caminada, 2012. "Disentangling Income Inequality and the Redistributive Effect of Taxes and Transfers in 20 LIS Countries Over Time Evidence from the LIS Data," LIS Working papers 581, LIS Cross-National Data Center in Luxembourg.
  14. Hechtner, Frank, 2010. "Zur Bedeutung von Grenzsteuersätzen bei der Beurteilung von Tarifverwerfungen: Eine theoretische und empirische Analyse am Beispiel von § 32b EStG und § 34 EStG," arqus Discussion Papers in Quantitative Tax Research 104, arqus - Arbeitskreis Quantitative Steuerlehre.
  15. Chung Tran & Nabeeh Zakariyya, 2019. "Tax Progressivity in Australia: Facts, Measurements and Estimates," ANU Working Papers in Economics and Econometrics 2019-667, Australian National University, College of Business and Economics, School of Economics.
  16. Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019. "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-31.
  17. Marcus Berliant & Pierre C. Boyer, 2024. "Politics and income taxes: Progress and progressivity," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 26(4), August.
  18. Gregory Amacher & Erkki Koskela & Markku Ollikainen, 2007. "Royalty reform and illegal reporting of harvest volumes under alternative penalty schemes," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(2), pages 189-211, October.
  19. Laurence Ales & Kurnaz Musab & Sleet Christopher, "undated". "Task, Talent, and Taxes," GSIA Working Papers 2014-E16, Carnegie Mellon University, Tepper School of Business.
  20. Bargain, Olivier & Dolls, Mathias & Immervoll, Herwig & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2013. "Partisan Tax Policy and Income Inequality in the U.S., 1979-2007," IZA Discussion Papers 7190, Institute of Labor Economics (IZA).
  21. Jacques Silber, 1994. "Income Distribution, Tax Structure, and the Measurement of Tax Progressivity," Public Finance Review, , vol. 22(1), pages 86-102, January.
  22. Owen, Sally Margaret Frean, 2017. "The unfortunate regressivity of public natural disaster insurance: Quantifying distributional implications of EQC building cover for New Zealand," Working Paper Series 6720, Victoria University of Wellington, School of Economics and Finance.
  23. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  24. Biung-Ghi Ju & Juan Moreno-Ternero, 2011. "Progressive and merging-proof taxation," International Journal of Game Theory, Springer;Game Theory Society, vol. 40(1), pages 43-62, February.
  25. Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2015. "Evaluating Options for Shifting Tax Burden to Top Income Earners," Working Papers 2015-12, FEDEA.
  26. José Félix Sanz-Sanz & Juan Manuel Castañer-Carrasco & Desiderio Romero-Jordán, 2016. "Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures," Applied Economics, Taylor & Francis Journals, vol. 48(42), pages 4042-4050, September.
  27. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, December.
  28. Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers Main hal-00972940, HAL.
  29. Oriol Carbonell-Nicolau & Humberto Llavador, 2021. "Elasticity determinants of inequality-reducing income taxation," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 163-183, March.
  30. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
  31. Owen, Sally & Noy, Ilan, 2017. "The unfortunate regressivity of public natural hazard insurance: A quantitative analysis of a New Zealand case," Working Paper Series 20247, Victoria University of Wellington, School of Economics and Finance.
  32. repec:bas:econth:y:2012:i:4:p:26-45 is not listed on IDEAS
  33. Suárez-Varela, Marta & Martínez-Espiñeira, Roberto & González-Gómez, Francisco, 2015. "An analysis of the price escalation of non-linear water tariffs for domestic uses in Spain," Utilities Policy, Elsevier, vol. 34(C), pages 82-93.
  34. Alois Guger & Silvia Rocha-Akis, 2016. "Redistribution by the State in Austria," WIFO Bulletin, WIFO, vol. 21(11), pages 100-115, September.
  35. Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 111-127.
  36. Momi Dahan, 2023. "Social Construction And The Progressivity Of Local Tax Relief," Israel Economic Review, Bank of Israel, vol. 21(1), pages 1-33, March.
  37. Arnaldur Kristjánsson & Peter Lambert, 2015. "Structural progression measures for dual income tax systems," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 13(1), pages 1-15, March.
  38. Alois Guger & Silvia Rocha-Akis, 2016. "Umverteilung durch den Staat in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(5), pages 329-345, May.
  39. Poddar, Satya N. & Genser, Bernd, 1986. "Measurement of effective tax progression," Discussion Papers, Series I 224, University of Konstanz, Department of Economics.
  40. Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014. "Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany," EconStor Preprints 100006, ZBW - Leibniz Information Centre for Economics.
  41. Immervoll, Herwig & Richardson, Linda, 2011. "Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?," IZA Discussion Papers 6030, Institute of Labor Economics (IZA).
  42. Chung Tran & Nabeeh Zakariyya, 2023. "Progressive Pension and Optimal Tax Progressivity," ANU Working Papers in Economics and Econometrics 2023-691, Australian National University, College of Business and Economics, School of Economics.
  43. Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018. "Inequality reducing properties of progressive income tax schedules: the case of endogenous income," Theoretical Economics, Econometric Society, vol. 13(1), January.
  44. Martin Weiss, 2009. "Higher Tax Rates on Labor? Evidence from German Panel Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(1), pages 73-92, March.
  45. Biung-Ghi Ju & Juan Moreno-Ternero, 2008. "On the equivalence between progressive taxation and inequality reduction," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 30(4), pages 561-569, May.
  46. Bargain, Olivier & Dolls, Mathias & Immervoll, Herwig & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2014. "Tax policy and income inequality in the US, 1979-2007," ZEW Discussion Papers 14-001, ZEW - Leibniz Centre for European Economic Research.
  47. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2013. "Distributional benchmarking in tax policy evaluations," Discussion Papers 765, Statistics Norway, Research Department.
  48. Koskela, Erkki & Poutvaara, Panu, 2009. "Is There Scope for Gains from Revenue-Neutral Labor Tax Reforms with Flexible Outsourcing?," IZA Discussion Papers 3984, Institute of Labor Economics (IZA).
  49. Kenneth V. Greene & Erol M. Balkan, 1987. "A Comparative Analysis of Tax Progressivity in the United States," Public Finance Review, , vol. 15(4), pages 397-416, October.
  50. Daniel H. Cooper & Byron F. Lutz & Michael G. Palumbo, 2012. "Quantifying the role of federal and state taxes in mitigating wage inequality," Finance and Economics Discussion Series 2012-05, Board of Governors of the Federal Reserve System (U.S.).
  51. Victor Amoureux & Elvire Guillaud & Michaël Zemmour & Thomas Breda & Laurent Caussat & Janet C Gornick Vi & Bruno Palier, 2019. "L'impact redistributif des modèles socio-fiscaux de protection sociale : analyse comparée internationale 1," Working Papers hal-03526560, HAL.
  52. Gouveia, Miguel & Strauss, Robert P., 1994. "Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 317-339, June.
  53. Carlos Gradín, 2021. "Inequality by Population Groups and Income Sources: Accounting for Inequality Changes in Spain During the Recession," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 67(2), pages 481-508, June.
  54. Paul Allanson, 2005. "The Impact of Farm Income Support on Absolute Inequality," Dundee Discussion Papers in Economics 178, Economic Studies, University of Dundee.
  55. Coronado Julia Lynn & Fullerton Don & Glass Thomas, 2011. "The Progressivity of Social Security," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-45, November.
  56. Laszlo Goerke, 2003. "Tax Evasion and Tax Progressivity," Public Finance Review, , vol. 31(2), pages 189-203, March.
  57. Cont, Walter & Porto, Alberto, 2014. "Personal and regional redistribution through public finance in a federal setting," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(4), pages 563-578.
  58. Nolan, Matt, 2018. "Horizontal and Vertical Equity in the New Zealand Tax-Transfer System: 1988-2013," Working Paper Series 7657, Victoria University of Wellington, Chair in Public Finance.
  59. Laura Varela-Candamio & Jesús López-Rodríguez & Andrés Faíña, 2013. "Introducing increasing personal allowances in the Personal Income Tax. An analysis in terms of social welfare for the Spanish regions," ERSA conference papers ersa13p170, European Regional Science Association.
  60. Peter Lambert & Thor Thoresen & Runa Nesbakken, 2010. "On the Meaning and Measurement of Redistribution in Cross-Country Comparisons," LIS Working papers 532, LIS Cross-National Data Center in Luxembourg.
  61. Katie M. Jajtner & Sophie Mitra & Christine Fountain & Austin Nichols, 2020. "Rising Income Inequality Through a Disability Lens: Trends in the United States 1981–2018," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 151(1), pages 81-114, August.
  62. repec:bas:econth:y:2012:i:4:p:3-25 is not listed on IDEAS
  63. Sara Torregrosa Hetland, 2015. "Did democracy bring redistribution? Insights from the Spanish tax system, 1960–90," European Review of Economic History, Oxford University Press, vol. 19(3), pages 294-315.
  64. Donald W. Kiefer, 1991. "A Comparative Analysis of Tax Progressivity in the United States: a Reexamination," Public Finance Review, , vol. 19(1), pages 94-108, January.
  65. Victor Amoureux & Elvire Guillaud & Michaël Zemmour & Thomas Breda & Laurent Caussat & Janet C Gornick Vi & Bruno Palier, 2019. "L'impact redistributif des modèles socio-fiscaux de protection sociale : analyse comparée internationale 1," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03526560, HAL.
  66. Silvia Rocha-Akis & Jürgen Bierbaumer & Benjamin Bittschi & Julia Bock-Schappelwein & Martina Einsiedl & Marian Fink & Michael Klien & Simon Loretz & Christine Mayrhuber, 2023. "Umverteilung durch den Staat in Österreich 2019 und Entwicklungen von 2005 bis 2019," WIFO Studies, WIFO, number 69741, April.
  67. Květa Kubátová, 2016. "Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics [Intervalová a globální progresivita daně z příjmů z mezd v České republice a na Slovensku]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(1), pages 54-67.
  68. John Creedy & José Félix Sanz?Sanz, 2010. "Modelling Personal Income Taxation in Spain:Revenue Elasticities and Regional Comparisons," Department of Economics - Working Papers Series 1097, The University of Melbourne.
  69. Duclos, Jean-Yves & Tabi, Martin, 1996. "Linear Inequality Measures and the Redistribution of Income," Cahiers de recherche 9613, Université Laval - Département d'économique.
  70. Koskela, Erkki & Schöb, Ronnie, 2007. "How Tax Progression Affects Effort and Employment," IZA Discussion Papers 2861, Institute of Labor Economics (IZA).
  71. Denvil Duncan & Klara Sabirianova Peter, 2016. "Unequal inequalities: Do progressive taxes reduce income inequality?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 762-783, August.
  72. Peichl, Andreas & Schaefer, T., 2008. "Wie progressiv ist Deutschland? Das stuer-und transfersystem im europaischen vergleich," EUROMOD Working Papers EM1/08, EUROMOD at the Institute for Social and Economic Research.
  73. Cai, Meng & Yue, Ximing, 2020. "The redistributive role of government social security transfers on inequality in China," China Economic Review, Elsevier, vol. 62(C).
  74. Tjiong, Jeff & Dekker, Thijs & Hess, Stephane & Ojeda Cabral, Manuel, 2022. "The selection of income measures in value of travel time models and their implications for the VTT, its cross-sectional income elasticity and transport appraisal," Research in Transportation Economics, Elsevier, vol. 94(C).
  75. Russell Davidson & Jean-Yves Duclos, 1997. "Statistical Inference for the Measurement of the Incidence of Taxes and Transfers," Econometrica, Econometric Society, vol. 65(6), pages 1453-1466, November.
  76. Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden, 2016. "Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 454-489, June.
  77. Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 95-130, March.
  78. Kirill Pogorelskiy & Christian Seidl & Stefan Traub, 2010. "Tax progression: International and intertemporal comparisons using LIS data," Working Papers 184, ECINEQ, Society for the Study of Economic Inequality.
  79. Hagfors, Robert & Vartia, Pentti, . "Essays on Income Distribution, Economic Welfare and Personal Taxation," ETLA A, The Research Institute of the Finnish Economy, number 13, June.
  80. Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers hal-00972940, HAL.
  81. Haejo Kang & Dong‐Eun Rhee, 2021. "Does Income (Re)distribution Matter for Subjective Well‐being? Evidence from Cross‐country Panel Data," Social Science Quarterly, Southwestern Social Science Association, vol. 102(2), pages 706-721, March.
  82. Jang-Ting Guo & Miroslav Gabrovski, 2019. "Progressive Taxation, Nominal Wage Rigidity, and Business Cycle Destabilization," Working Papers 201913, University of California at Riverside, Department of Economics.
  83. Beth B. Kern, 1990. "The Tax Reform Act of 1986 and the Progressivity of the Individual income Tax," Public Finance Review, , vol. 18(3), pages 259-272, July.
  84. Mario Morger & Christoph A. Schaltegger, 2018. "Income tax schedule and redistribution in direct democracies – the Swiss case," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(3), pages 413-438, September.
  85. repec:spo:wpecon:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
  86. Abdelkrim Araar & Luis Huesca, 2014. "Comparison of the Tax System Progressivity Over Time: Theory and Application with Mexican Data," Cahiers de recherche 1419, CIRPEE.
  87. Tine Stanovnik & Miroslav Verbic, 2014. "Personal income tax reforms and tax progressivity in Slovenia, 1991-2012," Financial Theory and Practice, Institute of Public Finance, vol. 38(4), pages 441-463.
  88. repec:hal:spmain:info:hdl:2441/eu4vqp9ompqllr09i8hj22lpn is not listed on IDEAS
  89. Paul Allanson, 2003. "CAP Reform and the Distribution of Farm Income in Scotland {Revised}," Dundee Discussion Papers in Economics 147, Economic Studies, University of Dundee.
  90. Magda WISNIEWSKA-KUZMA, 2020. "Measurement of personal income tax progressivity in the post-socialist countries of Europe compared to other OECD countries," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 113-131, December.
  91. Samuel Calonge & Oriol Tejada, 2011. "A Differential Redistributive Analysis of Bilinear Dual-Income-Tax Reforms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(3), pages 193-224, September.
  92. Dahlby, Bev, 1998. "Progressive taxation and the social marginal cost of public funds," Journal of Public Economics, Elsevier, vol. 67(1), pages 105-122, January.
  93. Jean-François Wen & Daniel V. Gordon, 2014. "An Empirical Model of Tax Convexity and Self-Employment," The Review of Economics and Statistics, MIT Press, vol. 96(3), pages 471-482, July.
  94. Srdjan Djindjic, 2014. "The Redistributive Effects Of Personal Taxes And Social Benefits In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 59(203), pages 91-118, October –.
  95. Andrew V. Stephenson, 2018. "The Impact of Personal Income Tax Structure on Income Inequality for Belgium, Bulgaria, Germany, Lithuania, and Poland: A Comparison of Flat and Graduated Income Tax Structures," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 46(4), pages 405-417, December.
  96. Scott, Charles E. & Triest, Robert K., 1993. "The Relationship Between Federal and State Individual Income Tax Progressivity," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(2), pages 95-108, June.
  97. Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).
  98. Markus Diller & Thomas Späth & Johannes Lorenz, 2019. "Inheritance tax planning with uncertain future payroll expenses: an analytical solution to the optimal choice between full and standard exemption," Journal of Business Economics, Springer, vol. 89(5), pages 599-626, July.
  99. Victor Amoureux & Elvire Guillaud & Michaël Zemmour & Thomas Breda & Laurent Caussat & Janet C Gornick Vi & Bruno Palier, 2019. "L'impact redistributif des modèles socio-fiscaux de protection sociale : analyse comparée internationale 1," SciencePo Working papers Main hal-03526560, HAL.
  100. Checherita-Westphal, Cristina & Attinasi, Maria Grazia & Rieth, Malte, 2011. "Labour tax progressivity and output volatility: evidence from OECD countries," Working Paper Series 1380, European Central Bank.
  101. Nanak Kakwani & Xiaobing Wang & Jing Xu & Ximing Yue, 2020. "Assessing the Social Welfare Effects of Government Transfer Programs: Some International Comparisons," LIS Working papers 786, LIS Cross-National Data Center in Luxembourg.
  102. Mr. Raphael A Espinoza & Mrs. Esther Perez Ruiz, 2016. "How Do Fiscal and Labor Policies in France Affect Inequality?," IMF Working Papers 2016/041, International Monetary Fund.
  103. Daniel H. Cooper & Byron F. Lutz & Michael G. Palumbo, 2011. "Quantifying the role of federal and state taxes in mitigating income inequality," Public Policy Discussion Paper 11-7, Federal Reserve Bank of Boston.
  104. Ivica Urban, 2009. "Kakwani decomposition of redistributive effect: Origins, critics and upgrades," Working Papers 148, ECINEQ, Society for the Study of Economic Inequality.
  105. Urban, Ivica, 2017. "Measuring income redistribution: beyond the proportionality standard," EUROMOD Working Papers EM1/17, EUROMOD at the Institute for Social and Economic Research.
  106. DUCLOS, Jean-Yves, 1995. "Measuring Progressivity and Inequality," Cahiers de recherche 9525, Université Laval - Département d'économique.
  107. Roller, Marcus, 2016. "Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country," CEPR Discussion Papers 11152, C.E.P.R. Discussion Papers.
  108. Peter J. Lambert & Runa Nesbakken & Thor O. Thoresen, 2015. "A common base answer to "Which country is most redistributive?"," Discussion Papers 811, Statistics Norway, Research Department.
  109. Liu Baihui, 2017. "Redistributive Effect of Taxes and Transfers: Evidence from China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(1), pages 43-51.
  110. Césaire Meh, 2002. "Entrepreneurship, Inequality, and Taxation," Staff Working Papers 02-14, Bank of Canada.
  111. Victor Amoureux & Elvire Guillaud & Michaël Zemmour, 2019. "Les déterminants de la redistribution monétaire, une analyse en comparaison internationale," Working Papers hal-03471417, HAL.
  112. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2016. "Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 302-333, September.
  113. Shun-ichiro Bessho & Masayoshi Hayashi, 2013. "Estimating the Social Marginal Cost of Public Funds," Public Finance Review, , vol. 41(3), pages 360-385, May.
  114. Scott, Charles E. & Triest, Robert K., 1993. "The Relationship Between Federal and State Individual Income Tax Progressivity," National Tax Journal, National Tax Association, vol. 46(2), pages 95-108, June.
  115. Mohanad Ismael, 2014. "Progressive income taxes and macroeconomic instability," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 10(2), pages 49-61.
  116. Dirk-Hinnerk Fischer & Simona Ferraro, 2019. "A proposal for a simple average-based progressive taxation system," Public Sector Economics, Institute of Public Finance, vol. 43(2), pages 141-165.
  117. Mohanad Ismael, 2010. "Progressive income taxes and macroeconomic instability," Documents de recherche 10-13, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
  118. Boris Hirsch & Claus Schnabel, 2014. "What can we Learn from Bargaining Models about Union Power? The Decline in Union Power in Germany, 1992–2009," Manchester School, University of Manchester, vol. 82(3), pages 347-362, June.
  119. Caminada, Koen & Goudswaard, Kees & Wang, Chen, 2012. "Disentangling income inequality and the redistributive effect of taxes and transfers in 20 LIS countries over time," MPRA Paper 42350, University Library of Munich, Germany.
  120. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010. "Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
  121. Gouveia, Miguel & Strauss, Robert P., 1994. "Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis," National Tax Journal, National Tax Association, vol. 47(2), pages 317-39, June.
  122. Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015. "oGravamen individual o grupal en el IRPF? Una valoración desde la movilidad distributiva," Studies on the Spanish Economy eee2015-01, FEDEA.
  123. Sarah Marchal & Wim Van Lancker, 2018. "The measurement of targeting intentions in complex welfare states: a proposal and empirical applications," Working Papers 1801, Herman Deleeck Centre for Social Policy, University of Antwerp.
  124. Claudia Gerber & Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas, 2018. "Personal Income Tax Progressivity: Trends and Implications," IMF Working Papers 2018/246, International Monetary Fund.
  125. Deppermann, Andre & Grethe, Harald & Offermann, Frank, 2011. "Distributional Effects of the CAP on Western German Farm Incomes and Regional Farm Income Disparity," 2011 International Congress, August 30-September 2, 2011, Zurich, Switzerland 114442, European Association of Agricultural Economists.
  126. Jorge Martinez-Vazquez, 2001. "The Impact of Budgets on the Poor: Tax and Benefit," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0110, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  127. Guangrong Ma & Jianwei Xu & Shi Li, 2015. "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, vol. 33(3), pages 488-498, July.
  128. Nicolas Dromel & Patrick-Antoine Pintus, 2006. "Are Progressive Fiscal Rules Stabilizing?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00410452, HAL.
  129. Daniel R. Feenberg & Harvey S. Rosen, 1986. "State Personal Income and Sales Taxes, 1977–1983," NBER Chapters, in: Studies in State and Local Public Finance, pages 135-186, National Bureau of Economic Research, Inc.
  130. Victor Amoureux & Elvire Guillaud & Michaël Zemmour, 2019. "Les déterminants de la redistribution monétaire, une analyse en comparaison internationale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03471417, HAL.
  131. Sally Owen & Ilan Noy, 2019. "Regressivity in Public Natural Hazard Insurance: a Quantitative Analysis of the New Zealand Case," Economics of Disasters and Climate Change, Springer, vol. 3(3), pages 235-255, October.
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