What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries
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References listed on IDEAS
- Sophia Delipalla & Harry Papapanagos, 1996. "The Distributional Superiority of Tax Credits," Studies in Economics 9608, School of Economics, University of Kent.
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- Pfahler, Wilhelm, 1990. "Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rates Effects," Bulletin of Economic Research, Wiley Blackwell, vol. 42(2), pages 121-129, April.
- Michael Keen & Harry Papapanagos & Anthony Shorrocks, 1996.
"Progressivity Effects of Structural Income Tax Reforms,"
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- Michael Keen & Henry Papapanagos & Anthony Shorrocks, 1996. "Progressivity effects of structural income tax reforms," IFS Working Papers W96/17, Institute for Fiscal Studies.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
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Keywordspersonal income tax; sources of progressivity;
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