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  • Book
  • © 2013

Tax Progression in OECD Countries

An Integrative Analysis of Tax Schedules and Income Distributions

Authors:

  1. Christian Seidl

    1. Fak. Wirtschafts-/Sozialwissenschaften, Inst. Finanzwissenschaften und, Universität Kiel, Kiel, Germany

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  2. Kirill Pogorelskiy

    1. , Division of the Humanities and Social, California Institute of Technology, Pasadena, USA

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  3. Stefan Traub

    1. Zentrum für Sozialpolitik, Universität Bremen, Bremen, Germany

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  • 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: sn.pub/extras

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Table of contents (9 chapters)

  1. Front Matter

    Pages i-xiii
    PDF

  2. Introduction:Measuring Tax Progression

    1. Introduction:Measuring Tax Progression

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 1-3

  3. Theory

    1. Front Matter

      Pages 5-5
      PDF

    2. Local Measures

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 7-16

    3. Global Measures

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 17-25

    4. Uniform Measures

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 27-68

  4. Applications

    1. Front Matter

      Pages 69-69
      PDF

    2. Data and Fiscal Institutions of the Surveyed Countries

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 71-151

    3. Qualitative Results

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 153-194

    4. Statistical Test Results

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 195-217

    5. Quantitative Results

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 219-298

    6. Conclusion

      • Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 299-308

  5. Back Matter

    Pages 309-319
    PDF
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About this book

​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.
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Keywords

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Authors and Affiliations

  • Fak. Wirtschafts-/Sozialwissenschaften, Inst. Finanzwissenschaften und, Universität Kiel, Kiel, Germany

    Christian Seidl

  • , Division of the Humanities and Social, California Institute of Technology, Pasadena, USA

    Kirill Pogorelskiy

  • Zentrum für Sozialpolitik, Universität Bremen, Bremen, Germany

    Stefan Traub

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Bibliographic Information

  • Book Title: Tax Progression in OECD Countries

  • Book Subtitle: An Integrative Analysis of Tax Schedules and Income Distributions

  • Authors: Christian Seidl, Kirill Pogorelskiy, Stefan Traub

  • DOI: https://doi.org/10.1007/978-3-642-28317-8

  • Publisher: Springer Berlin, Heidelberg

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Springer-Verlag Berlin Heidelberg 2013

  • Hardcover ISBN: 978-3-642-28316-1Published: 31 July 2012

  • Softcover ISBN: 978-3-642-44714-3Published: 09 August 2014

  • eBook ISBN: 978-3-642-28317-8Published: 30 July 2012

  • Edition Number: 1

  • Number of Pages: XIV, 322

  • Topics: Public Economics

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Buy it now

eBook USD 84.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 109.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

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