Good or bad tax? Assessing the early effects of the progressive and higher personal income tax in North Macedonia
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Auerbach, Alan J & Kotlikoff, Laurence J & Skinner, Jonathan, 1983.
"The Efficiency Gains from Dynamic Tax Reform,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 24(1), pages 81-100, February.
- Alan J. Auerbach & Laurence J. Kotlikoff & Jonathan Skinner, 1981. "The Efficiency Gains from Dynamic Tax Reform," NBER Working Papers 0819, National Bureau of Economic Research, Inc.
- Peter Diamond & Emmanuel Saez, 2011.
"The Case for a Progressive Tax: From Basic Research to Policy Recommendations,"
Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
- Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.
- Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 273-298, June.
- Thomas Piketty & Emmanuel Saez, 2007.
"How Progressive is the U.S. Federal Tax System? A Historical and International Perspective,"
Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 3-24, Winter.
- Piketty, Thomas & Saez, Emmanuel, 2006. "How Progessive is the US Federal Tax System? An Historical and International Perspective," CEPR Discussion Papers 5778, C.E.P.R. Discussion Papers.
- Thomas Piketty & Emmanuel Saez, 2007. "How progressive is the US federal tax system? A historical and international perspective," PSE-Ecole d'économie de Paris (Postprint) halshs-00754244, HAL.
- Thomas Piketty & Emmanuel Saez, 2007. "How progressive is the US federal tax system? A historical and international perspective," Post-Print halshs-00754244, HAL.
- Thomas Piketty & Emmanuel Saez, 2006. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective," NBER Working Papers 12404, National Bureau of Economic Research, Inc.
- Radovan Chalupka, 2004. "Tax Reform in Slovakia," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 54(9-10), pages 382-390, September.
- Emmanuel Saez, 2010.
"Do Taxpayers Bunch at Kink Points?,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
- Emmanuel Saez, 1999. "Do Taxpayers Bunch at Kink Points?," NBER Working Papers 7366, National Bureau of Economic Research, Inc.
- Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 273-98, June.
- Jukka Pirttilä & Håkan Selin, 2011. "Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993," Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(1), pages 120-144, March.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
- Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
- Orsetta Causa & Mikkel Hermansen, 2017. "Income redistribution through taxes and transfers across OECD countries," OECD Economics Department Working Papers 1453, OECD Publishing.
- Koskela, Erkki & Vilmunen, Jouko, 1996.
"Tax progression is good for employment in popular models of trade union behaviour,"
Labour Economics, Elsevier, vol. 3(1), pages 65-80, August.
- Koskela, Erkki & Vilmunen, Jouko, 1994. "Tax progression is good for employment in popular models of trade union behaviour," Research Discussion Papers 3/1994, Bank of Finland.
- Bohringer, Christoph & Boeters, Stefan & Feil, Michael, 2005.
"Taxation and unemployment: an applied general equilibrium approach,"
Economic Modelling, Elsevier, vol. 22(1), pages 81-108, January.
- Christoph Boehringer & Stefan Boeters & Michael Feil, 2004. "Taxation and Unemployment: An Applied General Equilibrium Approach," CESifo Working Paper Series 1272, CESifo.
- Marjan Petreski & Nikica Blazevski & Blagica Petreski, 2014.
"Gender Wage Gap when Women are Highly Inactive: Evidence from Repeated Imputations with Macedonian Data,"
Journal of Labor Research, Springer, vol. 35(4), pages 393-411, December.
- Petreski, Marjan & Mojsoska-Blazevski, Nikica & Petreski, Blagica, 2014. "Gender wage gap when women are highly inactive: Evidence from repeated imputations with Macedonian data," MPRA Paper 57226, University Library of Munich, Germany.
- Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0507, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Marjan Petreski & Nikica Mojsoska Blazevski, 2017. "Overhaul of the social assistance system in Macedonia: Simulating the effects of introducing Guaranteed Minimum Income (GMI) scheme," Finance Think Policy Studies 2017-11/11, Finance Think - Economic Research and Policy Institute.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Richard M. Bird, 2014.
"Foreign advice and tax policy in developing countries,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144,
Edward Elgar Publishing.
- Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm, 2018.
"Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 379-398, June.
- James Alm, 2018. "Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," Working Papers 1806, Tulane University, Department of Economics.
- James Alm, 2015.
"Analyzing and Reforming Tunisia's Tax System,"
Working Papers
1515, Tulane University, Department of Economics.
- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series 34, Tulane University, Department of Economics.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie, 2017. "Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia," Working Papers 12794, Institute of Development Studies, International Centre for Tax and Development.
- Palić Irena & Hodžić Sabina & Dumičić Ksenija, 2019. "Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina," Business Systems Research, Sciendo, vol. 10(1), pages 153-163, April.
- Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
- Thomas Piketty & Emmanuel Saez, 2012.
"Optimal Labor Income Taxation,"
NBER Working Papers
18521, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," Post-Print halshs-00847245, HAL.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," PSE-Ecole d'économie de Paris (Postprint) halshs-00847245, HAL.
- Peter Diamond & Emmanuel Saez, 2011.
"The Case for a Progressive Tax: From Basic Research to Policy Recommendations,"
Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
- Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.
- Isabelle Joumard & Mauro Pisu & Debra Bloch, 2012. "Less Income Inequality and More Growth – Are They Compatible? Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries," OECD Economics Department Working Papers 926, OECD Publishing.
- Carina Neisser, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
Working Papers
2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- James E. Payne & James W. Saunoris, 2020. "Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 195-206, June.
- Guangrong Ma & Jianwei Xu & Shi Li, 2015. "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, vol. 33(3), pages 488-498, July.
- SlavomÃra Tahova & Anna Banociova, 2020. "Assessment of the Redistribution Function of Corporate Income Tax," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 16(3), pages 57-67.
- Eric Manes, 2009. "Pakistan's Investment Climate : Laying the Foundation for Growth, Volume 2. Annexes," World Bank Publications - Reports 12411, The World Bank Group.
- Anna Alon & Amy Hageman, 2013. "The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust?," Journal of Business Ethics, Springer, vol. 116(3), pages 479-494, September.
- Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
- Gerxhani, Klarita & Schram, Arthur, 2006. "Tax evasion and income source: A comparative experimental study," Journal of Economic Psychology, Elsevier, vol. 27(3), pages 402-422, June.
- Klugman, Jeni & Micklewright, John & Redmond, Gerry, 2002.
"Poverty in the Transition: Social Expenditures and the Working-Age Poor,"
CEPR Discussion Papers
3389, C.E.P.R. Discussion Papers.
- Jeni Klugman & John Micklewright & Gerry Redmond, 2002. "Poverty in the Transition: Social expenditures and the working-age poor," Papers inwopa02/18, Innocenti Working Papers.
- Ибрагимова Найля Мурадовна, 2015. "Эмпирическая Оценка Эффективности Ндфл И Ндс В Узбекистане," Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 19(1), pages 81-103.
- Janet E. Milne & Mikael S. Andersen (ed.), 2012. "Handbook of Research on Environmental Taxation," Books, Edward Elgar Publishing, number 13862.
More about this item
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-06-10 (Accounting & Auditing)
- NEP-PBE-2019-06-10 (Public Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ftm:policy:2019-06/24. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: . General contact details of provider: https://edirc.repec.org/data/finthmk.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marjan Petreski (email available below). General contact details of provider: https://edirc.repec.org/data/finthmk.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.