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Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries

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Author Info
Wagstaff, Adam
van Doorslaer, Eddy
van der Burg, Hattem
Calonge, Samuel
Christiansen, Terkel
Citoni, Guido
Gerdtham, Ulf-G.
Gerfin, Michael
Gross, Lorna
Hakinnen, Unto

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File URL: http://www.sciencedirect.com/science/article/B6V76-3W19H4Y-4/2/a1ac0c3d4f0dcce3b4bc90f9ab8ec537
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 72 (1999)
Issue (Month): 1 (April)
Pages: 73-98
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Handle: RePEc:eee:pubeco:v:72:y:1999:i:1:p:73-98

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. Horacio Levy & José Ricardo Nogueira & Rozane Bezerra de Siqueira & Herwig Immervoll & Cathal O’Donoghue, 2008. "Simulating the impact of inflation on the progressivity of personal income tax in Brazil," LATINMOD Working Papers Series 2008-01, Tecnológico de Monterrey, Campus Ciudad de México. [Downloadable!]
  2. Olivier Bargain & Amedeo Spadaro, 2008. "Optimal Taxation, Social Contract and the Four Worlds of Welfare Capitalism," Working Papers 200816, School Of Economics, University College Dublin. [Downloadable!]
  3. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008. "Effective Taxation of Top Incomes in Germany, 1992-2002," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  4. Immervoll, Herwig & Levy, Horacio & Lietz, Christine & Mantovani, Daniela & O'Donoghue, Cathal & Sutherland, Holly & Verbist, Gerlinde, 2006. "Household Incomes and Redistribution in the European Union: Quantifying the Equalising Properties of Taxes and Benefits," Economics Series 184, Institute for Advanced Studies. [Downloadable!]
    Other versions:
  5. Baldini M & O'donoghue C & Mantovani D, 2004. "Modelling The Redistributive Impact Of Indirect Taxes In Europe: An Application Of Euromod," EUROMOD Working Papers EM7/01, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  6. Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511003, EconWPA. [Downloadable!]
    Other versions:
  7. Amedeo Spadaro, 2008. "Optimal taxation, social contract and the four worlds of welfare capitalism," PSE Working Papers 2008-38, PSE (Ecole normale supérieure). [Downloadable!]
    Other versions:
  8. Wagstaff, Adam, 2005. "Decomposing changes in income inequality into vertical and horizontal redistribution and reranking, with applications to China and Vietnam," Policy Research Working Paper Series 3559, The World Bank. [Downloadable!]
  9. Kinam Kim & Peter J. Lambert, 2007. "Redistributive Effect of U.S. Taxes and Public Transfers, 1994-2004," University of Oregon Economics Department Working Papers 2007-3, University of Oregon Economics Department, revised 06 Feb 2007. [Downloadable!]
  10. Immervoll H, 2004. "Falling Up The Stairs. An Exploration Of The Effects Of Bracket Creep On Household Incomes," EUROMOD Working Papers EM3/04, EUROMOD at the Institute for Social and Economic Research, revised 01 Oct 2004. [Downloadable!]
  11. Verbist G, 2004. "Redistributive Effect And Progressivity Of Taxes An International Comparison Across The Eu Using Euromod," EUROMOD Working Papers EM5/04, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
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