[PDF.71un] Tax Progression in OECD Countries: An Integrative Analysis of Tax Schedules and Income Distributions

Tax Progression in OECD Countries: An Integrative Analysis of Tax Schedules and Income Distributions

[PDF.we31] Tax Progression in OECD Countries: An Integrative Analysis of Tax Schedules and Income Distributions

Tax Progression in OECD  Christian Seidl, Kirill Pogorelskiy, Stefan Traub epub
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 |  2014-08-09 | Original language:English | PDF # 1 |  9.21 x.70 x6.14l,.0 | File type: PDF | 322 pages

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​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 ...

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