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Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries
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- Wagstaff, A (author)
- Uppsala universitet,Nationalekonomiska institutionen
- van, Doorslaer E (author)
- van, der Burg H (author)
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- Calonge, S (author)
- Christiansen, T (author)
- Citoni, G (author)
- Gerdtham, UG (author)
- Gerfin, M (author)
- Gross, L (author)
- Hakinnen, U (author)
- John, J (author)
- Johnson, P (author)
- Klavus, J (author)
- Lachaud, C (author)
- Lauridsen, J (author)
- Leu, RE (author)
- Nolan, B (author)
- Peran, E (author)
- Propper, C (author)
- Puffer, F (author)
- Rochaix, L (author)
- Rodriguez, M (author)
- Sche, (author)
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- (creator_code:org_t)
- ELSEVIER SCIENCE SA, 1999
- 1999
- English.
- In: JOURNAL OF PUBLIC ECONOMICS. - : ELSEVIER SCIENCE SA. - 0047-2727. ; 72:1, s. 73-98
- Journal article (peer-reviewed)
Abstract
Subject headings
Close
- This paper decomposes the redistributive effect of the personal income taxes (PITs) of twelve OECD countries into four components: (i) an average rate effect, (ii) a departure-from-propartionality or progressivity effect, (iii) a horizontal equity effect
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Keyword
- redistributive effect; progressivity; horizontal equity; reranking; personal income tax; HORIZONTAL EQUITY
- Economics
- Nationalekonomi
Publication and Content Type
- ref (subject category)
- art (subject category)
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- Wagstaff, A
- van, Doorslaer E
- van, der Burg H
- Calonge, S
- Christiansen, T
- Citoni, G
- show more...
- Gerdtham, UG
- Gerfin, M
- Gross, L
- Hakinnen, U
- John, J
- Johnson, P
- Klavus, J
- Lachaud, C
- Lauridsen, J
- Leu, RE
- Nolan, B
- Peran, E
- Propper, C
- Puffer, F
- Rochaix, L
- Rodriguez, M
- Sche,
- show less...
- About the subject
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- SOCIAL SCIENCES
- SOCIAL SCIENCES
- and Economics and Bu ...
- and Economics
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- JOURNAL OF PUBLI ...
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- Uppsala University
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