Tax Progression in OECD Countries

An Integrative Analysis of Tax Schedules and Income Distributions

Authors: Seidl, Christian, Pogorelskiy, Kirill, Traub, Stefan

  • ​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
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eBook $139.00
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  • ISBN 978-3-642-28317-8
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Hardcover $179.00
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  • ISBN 978-3-642-28316-1
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  • Usually dispatched within 3 to 5 business days.
Softcover $179.00
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  • ISBN 978-3-642-44714-3
  • Free shipping for individuals worldwide
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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.

Table of contents (9 chapters)

  • Introduction:Measuring Tax Progression

    Seidl, Christian (et al.)

    Pages 1-3

  • Local Measures

    Seidl, Christian (et al.)

    Pages 7-16

  • Global Measures

    Seidl, Christian (et al.)

    Pages 17-25

  • Uniform Measures

    Seidl, Christian (et al.)

    Pages 27-68

  • Data and Fiscal Institutions of the Surveyed Countries

    Seidl, Christian (et al.)

    Pages 71-151

Buy this book

eBook $139.00
price for USA (gross)
  • ISBN 978-3-642-28317-8
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $179.00
price for USA
  • ISBN 978-3-642-28316-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $179.00
price for USA
  • ISBN 978-3-642-44714-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Tax Progression in OECD Countries
Book Subtitle
An Integrative Analysis of Tax Schedules and Income Distributions
Authors
Copyright
2013
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-28317-8
DOI
10.1007/978-3-642-28317-8
Hardcover ISBN
978-3-642-28316-1
Softcover ISBN
978-3-642-44714-3
Edition Number
1
Number of Pages
XIV, 322
Topics