Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany
Download full text from publisher
References listed on IDEAS
- Heer, Burkhard & Süssmuth, Bernd, 2013.
"Tax bracket creep and its effects on income distribution,"
Journal of Macroeconomics,
Elsevier, vol. 38(PB), pages 393-408.
- Burkhard Heer & Bernd Süssmuth, 2003. "Cold Progression and its Effects on Income Distribution," CESifo Working Paper Series 951, CESifo Group Munich.
- Heer, Burkhard & Süssmuth, Bernd, 2013. "Tax bracket creep and its effects on income distribution," Working Papers 123, University of Leipzig, Faculty of Economics and Management Science.
- Emmanuel Saez, 2010. "Do Taxpayers Bunch at Kink Points?," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
- Herwig Immervoll, 2005. "Falling Up The Stairs: The Effects Of "Bracket Creep" On Household Incomes," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 51(1), pages 37-62, March.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
- Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-270, March.
- Michael Broer, 2011. "Kalte Progression in der Einkommensbesteuerung," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 91(10), pages 694-698, October.
- Young, Cristobal & Varner, Charles, 2011. "Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 255-283, June.
- Gerlinde Verbist & Francesco Figari, 2013. "GINI DP 88: The redistributive effect and progressivity of taxes revisited: An International Comparison across the European Union," GINI Discussion Papers 88, AIAS, Amsterdam Institute for Advanced Labour Studies.
- Adam, Klaus & Billi, Roberto M., 2014.
"Distortionary fiscal policy and monetary policy goals,"
Elsevier, vol. 122(1), pages 1-6.
- Roberto M. Billi & Klaus Adam, 2010. "Distortionary fiscal policy and monetary policy goals," 2010 Meeting Papers 1089, Society for Economic Dynamics.
- Klaus Adam & Roberto M. Billi, 2010. "Distortionary fiscal policy and monetary policy goals," Research Working Paper RWP 10-10, Federal Reserve Bank of Kansas City.
- Adam, Klaus & Billi, Roberto M, 2010. "Distortionary fiscal policy and monetary policy goals," CEPR Discussion Papers 7741, C.E.P.R. Discussion Papers.
- Adam, Klaus & Billi, Roberto M., 2013. "Distortionary Fiscal Policy and Monetary Policy Goals," Working Paper Series 278, Sveriges Riksbank (Central Bank of Sweden).
- Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(30), pages 3-12.
- Saez, Emmanuel, 2003.
"The effect of marginal tax rates on income: a panel study of 'bracket creep',"
Journal of Public Economics,
Elsevier, vol. 87(5-6), pages 1231-1258, May.
- Emmanuel Saez, 1999. "The Effect of Marginal Tax Rates on Income: A Panel Study of 'Bracket Creep'," NBER Working Papers 7367, National Bureau of Economic Research, Inc.
- R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56, pages 498-498.
- Simula, Laurent & Trannoy, Alain, 2010.
"Optimal income tax under the threat of migration by top-income earners,"
Journal of Public Economics,
Elsevier, vol. 94(1-2), pages 163-173, February.
- Alain Trannoy, Laurent Simula and, 2009. "Optimal Income Tax under the Threat of Migration by Top-Income Earners," Working Paper Series, Center for Fiscal Studies 2009:8, Uppsala University, Department of Economics.
- Ivica Urban, 2009. "Kakwani decomposition of redistributive effect: Origins, critics and upgrades," Working Papers 148, ECINEQ, Society for the Study of Economic Inequality.
- Plotnick, Robert, 1981. "A Measure of Horizontal Inequity," The Review of Economics and Statistics, MIT Press, vol. 63(2), pages 283-288, May.
- Gerlinde Verbist & Francesco Figari, 2014.
"The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union,"
FinanzArchiv: Public Finance Analysis,
Mohr Siebeck, Tübingen, vol. 70(3), pages 405-429, September.
- Verbist, Gerlinde & Figari, Francesco, 2014. "The redistributive effect and progressivity of taxes revisited: an international comparison across the European Union," EUROMOD Working Papers EM6/14, EUROMOD at the Institute for Social and Economic Research.
- Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
- Gianni Betti & Gabriella Donatiello & Vijay Verma, 2011. "The siena microsimulation model (sm2) for net-gross conversion of eu-silc income variables," International Journal of Microsimulation, International Microsimulation Association, vol. 4(1), pages 35-53.
- Karl Brenke & Markus M. Grabka, 2011. "Schwache Lohnentwicklung im letzten Jahrzehnt," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(45), pages 3-15.
More about this item
KeywordsInflation; Fiscal Drag; Rich Tax; Progressivity of Income Tax; Income Distribution; Micro-simulation; Inequality Indexation;
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2014-08-28 (All new papers)
- NEP-PBE-2014-08-28 (Public Economics)
- NEP-PUB-2014-08-28 (Public Finance)
StatisticsAccess and download statistics
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:zbw:esprep:100006. 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: (ZBW - German National Library of Economics). General contact details of provider: http://edirc.repec.org/data/zbwkide.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 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.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.