Personal Income Tax Progressivity: Trends and Implications - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Personal Income Tax Progressivity: Trends and Implications write by Claudia Gerber. This book was released on 2018-11-20. Personal Income Tax Progressivity: Trends and Implications available in PDF, EPUB and Kindle. This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small—at least for degrees of progressivity observed in the sample.
Tax Progressivity and Its Effect on Economic Growth
Tax Progressivity and Its Effect on Economic Growth - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Progressivity and Its Effect on Economic Growth write by Raidas Griskevicius. This book was released on 2015. Tax Progressivity and Its Effect on Economic Growth available in PDF, EPUB and Kindle. This paper investigates whether there is a relationship between progressivity of personal income taxation and output growth. Additionally a relation between progressivity of personal income taxation and volatility of output growth is examined. There is a gap in the existing literature examining whether personal income progressivity imposed on different levels of income effect economic growth similarly. This research contribute to the existing literature by examining the link between economic growth and progressivity imposed on low, medium and high levels of income earners separately. The research is carried out using dataset ranging from 2000 to 2013 and covering 34 OECD countries. The results of the analysis suggest that progressivity occurring at lower and higher levels of income has a negative effect on output growth, while progressivity at middle levels of income has a positive effect. Moreover, progressivity of personal income taxation has a positive effect on volatility of output growth, irrespective of whether progressivity occurs at lower, middle or higher level of income. Performed robustness tests confirms these findings.
The Political Economy of Progressive Taxation
The Political Economy of Progressive Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Political Economy of Progressive Taxation write by Dieter Bös. This book was released on 2012-12-06. The Political Economy of Progressive Taxation available in PDF, EPUB and Kindle. This volume presents papers which were given at a conference of the Liberty Fund, Washington, co-sponsored by the Carl-Menger Institute, Vienna. The conference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the best: the theoretical underpinning of progressivity still is not fully convincing, even after 200 years of economic research. In the present volume we succeeded in publishing some contributions of outstanding economists which present their visions of the topic. Niskanen distinguishes two types of contributions of public choice analysis to understanding and evaluating the tax and transfer system in modern economics: the positive analysis, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspective", in which each person has full rights to any property that he has acquired legally and in which transfers are determined entirely by the preferences of the donors, and the so-called "constitutional perspective" , in which each person elects the rules affecting taxes without knowledge of his position in the post constitutional distribution.
Tax Progressivity and Income Inequality
Tax Progressivity and Income Inequality - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Progressivity and Income Inequality write by Joel Slemrod. This book was released on 1996-10-13. Tax Progressivity and Income Inequality available in PDF, EPUB and Kindle. This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.
Tax Withholding and Estimated Tax
Tax Withholding and Estimated Tax - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Withholding and Estimated Tax write by . This book was released on 1999. Tax Withholding and Estimated Tax available in PDF, EPUB and Kindle.
