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Beschreibung
¿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.
¿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.
Zusammenfassung

Describes the details of the OECD tax systems

Compares tax progression among 13 OECD countries

Investigates changes in tax progression over time in selected OECD countries

Includes supplementary material: [...]

Inhaltsverzeichnis
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.
Details
Erscheinungsjahr: 2014
Fachbereich: Volkswirtschaft
Genre: Recht, Sozialwissenschaften, Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: xiv
322 S.
ISBN-13: 9783642447143
ISBN-10: 3642447147
Sprache: Englisch
Einband: Kartoniert / Broschiert
Autor: Seidl, Christian
Pogorelskiy, Kirill
Traub, Stefan
Hersteller: Springer
Springer-Verlag GmbH
Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, D-69121 Heidelberg, juergen.hartmann@springer.com
Maße: 235 x 155 x 19 mm
Von/Mit: Christian Seidl (u. a.)
Erscheinungsdatum: 09.08.2014
Gewicht: 0,511 kg
Artikel-ID: 105173605