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A Different Approach of Tax Progressivity Measurement

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  • Govori, Florije

Abstract

Measuring income tax progression is a matter of many debates among groups with specific social interests. These debates are a consequence of disagreements regarding the model they prefer for measuring income tax progression. For this reason, authors with interest in this field suggest different measuring methods. As such, values resulting from these measurements differ for a given tax system, and neglect to show any relation of tax progression in a given level of income with the prior level of income tax. In this paper, a new model of measuring income tax progression is introduced, one that takes into account income levels as related to previous income tax levels.

Suggested Citation

  • Govori, Florije, 2015. "A Different Approach of Tax Progressivity Measurement," MPRA Paper 62846, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:62846
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    File URL: https://mpra.ub.uni-muenchen.de/62846/1/MPRA_paper_62846.pdf
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    References listed on IDEAS

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    1. Feldstein, Martin, 2008. "Effects of Taxes on Economic Behavior," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(1), pages 131-139, March.
    2. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
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    Cited by:

    1. Magda WISNIEWSKA-KUZMA, 2020. "Measurement of personal income tax progressivity in the post-socialist countries of Europe compared to other OECD countries," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 113-131, December.
    2. Webby Banda, 2019. "Economic analysis of Zambia’s ad valorem copper mineral royalty reforms using an analytic hierarchy process framework," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 32(1), pages 1-18, April.
    3. Florije Govori, 2019. "Personal Income Tax Progression in Kosovo," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 8, November.
    4. Banda, Webby & Kabwe, Eugie, 2019. "An integrated multiple criteria decision making framework for application in the evaluation of mineral taxation regimes," Resources Policy, Elsevier, vol. 62(C), pages 635-650.

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    More about this item

    Keywords

    income tax; tax progression; tax liability; measuring income tax progression;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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