Tax progression in OECD countries : an integrative analysis of tax schedules and income distributions (eBook, 2013) [WorldCat.org]
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Tax progression in OECD countries : an integrative analysis of tax schedules and income distributions

Author: Christian Seidl; Kirill Pogorelskiy; Stefan Traub
Publisher: Berlin ; New York : Springer, ©2013.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Christian Seidl; Kirill Pogorelskiy; Stefan Traub
ISBN: 9783642283178 3642283179 3642283160 9783642283161 9781299337060 1299337066
OCLC Number: 805721302
Description: 1 online resource
Contents: Part 1. Theory --
Local Measures --
Global Measures --
Uniform Measures --
Introduction:Measuring Tax Progression --
Part 2. Applications --
Data and Fiscal Institutions of the Surveyed Countries --
Qualitative Results --
Statistical Test Results --
Quantitative Results --
Conclusion.
Responsibility: Christian Seidl, Kirill Pogorelskiy, Stefan Traub.

Abstract:

This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious  Read more...

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