Overview
- Authors:
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Christian Seidl
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Fak. Wirtschafts-/Sozialwissenschaften, Inst. Finanzwissenschaften und, Universität Kiel, Kiel, Germany
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Kirill Pogorelskiy
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, Division of the Humanities and Social, California Institute of Technology, Pasadena, USA
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Stefan Traub
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Zentrum für Sozialpolitik, Universität Bremen, Bremen, Germany
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)
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Front Matter
Pages i-xiii
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Introduction:Measuring Tax Progression
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 1-3
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Theory
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 7-16
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 17-25
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 27-68
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Applications
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 71-151
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 153-194
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 195-217
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 219-298
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- Christian Seidl, Kirill Pogorelskiy, Stefan Traub
Pages 299-308
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Back Matter
Pages 309-319
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.
Authors and Affiliations
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Fak. Wirtschafts-/Sozialwissenschaften, Inst. Finanzwissenschaften und, Universität Kiel, Kiel, Germany
Christian Seidl
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, Division of the Humanities and Social, California Institute of Technology, Pasadena, USA
Kirill Pogorelskiy
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Zentrum für Sozialpolitik, Universität Bremen, Bremen, Germany
Stefan Traub
