Tax progression in OECD countries: an integrative analysis of tax schedules and income distributions
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| Main Authors: | , , |
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| Format: | Book |
| Language: | English |
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Berlin [u.a.]
Springer
2013
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| Subjects: | |
| Online Access: | Inhaltstext Inhaltsverzeichnis |
| Physical Description: | XIII, 319 S. zahlr. graph. Darst. 235 mm x 155 mm |
| ISBN: | 3642283160 9783642283161 |
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Record in the Search Index
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IMAGE 1
1 INTRODUCTION: MEASURING TAX PROGRESSION 1
PART I THEORY
2 LOCAL MEASURES 7
2.1 A DIGEST OF THE DEVELOPMENT OF INCOME TAXATION 7
2.2 MEASURING PROGRESSION OF TAX SCHEDULES 9
2.3 EQUAL SACRIFICE PRINCIPLES 12
3 GLOBAL MEASURES 17
3.1 PRELIMINARIES AND NOTATION 17
3.2 DIFFERENCES OF INEQUALITY MEASURES 19
3.3 RATIOS OF INEQUALITY MEASURES 21
3.4 MAXIMUM DIFFERENCE OF CONCENTRATION CURVES 22
3.5 WELFARE CONSIDERATIONS 23
3.6 PROS AND CONS OF GLOBAL MEASURES 25
4 UNIFORM MEASURES 27
4.1 IDENTICAL INCOME DISTRIBUTIONS 27
4.2 DIFFERENT INCOME DISTRIBUTIONS: CONTINUOUS VERSION 31
4.3 DIFFERENT INCOME DISTRIBUTIONS: DISCRETE VERSION 51
4.4 HEURISTICS OF PROGRESSION COMPARISONS 58
4.4.1 FIRST-MOMENT DISTRIBUTION FUNCTIONS 58
4.4.2 UNIFORMLY GREATER PROGRESSION 60
4.4.3 INTERRELATIONSHIPS AMONG PROGRESSION MEASURES 63
PART II APPLICATIONS
5 DATA AND FISCAL INSTITUTIONS OF THE SURVEYED COUNTRIES 71
5.1 DATA 71
5.1.1 HANDLING LIS DATA 72
5.1.2 FORMING COMPATIBLE DATA SETS 76
5.2 FISCAL AND SOCIAL INSTITUTIONS 79
5.2.1 AUSTRALIA 88
5.2.2 CANADA 92
X I
HTTP://D-NB.INFO/1019096624
IMAGE 2
5.2.3 DENMARK 96
5.2.4 FINLAND 99
5.2.5 GERMANY 104
5.2.6 ISRAEL 112
5.2.7 NETHERLANDS 117
5.2.8 NORWAY 122
5.2.9 SWEDEN 127
5.2.10 SWITZERLAND 132
5.2.11 TAIWAN 134
5.2.12 UNITED KINGDOM 141
5.2.13 UNITED STATES OF AMERICA 142
6 QUALITATIVE RESULTS 153
6.1 INTRODUCTION 153
6.2 INTERNATIONAL PROGRESSION COMPARISONS 154
6.2.1 CATEGORICAL SUMMARY RESULTS 154
6.2.2 EMPIRICAL INTERRELATIONSHIPS AMONG PROGRESSION CONCEPTS 172
6.3 INTERTEMPORAL PROGRESSION COMPARISONS 178
6.3.1 UNITED STATES OF AMERICA 179
6.3.2 UNITED KINGDOM 182
6.3.3 GERMANY 184
6.4 EQUIVALENCE-SCALE PROGRESSION COMPARISONS 186
7 STATISTICAL TEST RESULTS 195
7.1 METHODOLOGY 195
7.2 INTERNATIONAL PROGRESSION COMPARISONS 199
7.3 INTERTEMPORAL PROGRESSION COMPARISONS 208
8 QUANTITATIVE RESULTS 219
8.1 INTRODUCTION 219
8.2 INTERNATIONAL PROGRESSION COMPARISONS 220
8.2.1 UNITED STATES VERSUS UNITED KINGDOM 220
8.2.2 UNITED STATES VERSUS GERMANY 223
8.2.3 UNITED STATES VERSUS SWEDEN 227
8.2.4 UNITED STATES VERSUS ISRAEL 230
8.2.5 UNITED STATES VERSUS TAIWAN 233
8.2.6 UNITED KINGDOM VERSUS GERMANY 236
8.2.7 UNITED KINGDOM VERSUS SWEDEN 239
8.2.8 UNITED KINGDOM VERSUS ISRAEL 242
8.2.9 UNITED KINGDOM VERSUS TAIWAN 242
8.2.10 GERMANY VERSUS SWEDEN 247
8.2.11 GERMANY VERSUS ISRAEL 250
8.2.12 GERMANY VERSUS TAIWAN 253
8.2.13 SWEDEN VERSUS ISRAEL 256
IMAGE 3
C O N T E N T S XIII
8.2.14 SWEDEN VERSUS TAIWAN 256
8.2.15 ISRAEL VERSUS TAIWAN 262
8.3 INTERTEMPORAL PROGRESSION COMPARISONS 265
8.3.1 UNITED STATES 266
8.3.2 UNITED KINGDOM 278
8.3.3 GERMANY 286
9 CONCLUSION 299
REFERENCES 309
INDEX 317 |
| any_adam_object | 1 |
| author | Seidl, Christian 1940- Pogorelskiy, Kirill Traub, Stefan 1968- |
| author_GND | (DE-588)132792702 (DE-588)171493095 |
| author_facet | Seidl, Christian 1940- Pogorelskiy, Kirill Traub, Stefan 1968- |
| author_role | aut aut aut |
| author_sort | Seidl, Christian 1940- |
| author_variant | c s cs k p kp s t st |
| building | Verbundindex |
| bvnumber | BV039928664 |
| classification_rvk | PP 8105 QL 400 |
| ctrlnum | (OCoLC)785833267 (DE-599)DNB1019096624 |
| dewey-full | 336.24209177 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.24209177 |
| dewey-search | 336.24209177 |
| dewey-sort | 3336.24209177 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| spelling | Seidl, Christian 1940- Verfasser (DE-588)132792702 aut Tax progression in OECD countries an integrative analysis of tax schedules and income distributions Christian Seidl ; Kirill Pogorelskiy ; Stefan Traub Berlin [u.a.] Springer 2013 XIII, 319 S. zahlr. graph. Darst. 235 mm x 155 mm txt rdacontent n rdamedia nc rdacarrier OECD (DE-588)5157-3 gnd rswk-swf Personelle Einkommensverteilung (DE-588)4115536-1 gnd rswk-swf Sozialversicherungsbeitrag (DE-588)4133745-1 gnd rswk-swf Steuerprogression (DE-588)4057450-7 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf OECD (DE-588)5157-3 b Einkommensteuer (DE-588)4013895-1 s Sozialversicherungsbeitrag (DE-588)4133745-1 s Steuerprogression (DE-588)4057450-7 s Personelle Einkommensverteilung (DE-588)4115536-1 s DE-604 Pogorelskiy, Kirill Verfasser aut Traub, Stefan 1968- Verfasser (DE-588)171493095 aut Erscheint auch als Online-Ausgabe 978-3-642-28317-8 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3965702&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024786983&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Seidl, Christian 1940- Pogorelskiy, Kirill Traub, Stefan 1968- Tax progression in OECD countries an integrative analysis of tax schedules and income distributions OECD (DE-588)5157-3 gnd Personelle Einkommensverteilung (DE-588)4115536-1 gnd Sozialversicherungsbeitrag (DE-588)4133745-1 gnd Steuerprogression (DE-588)4057450-7 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4115536-1 (DE-588)4133745-1 (DE-588)4057450-7 (DE-588)4013895-1 |
| title | Tax progression in OECD countries an integrative analysis of tax schedules and income distributions |
| title_auth | Tax progression in OECD countries an integrative analysis of tax schedules and income distributions |
| title_exact_search | Tax progression in OECD countries an integrative analysis of tax schedules and income distributions |
| title_full | Tax progression in OECD countries an integrative analysis of tax schedules and income distributions Christian Seidl ; Kirill Pogorelskiy ; Stefan Traub |
| title_fullStr | Tax progression in OECD countries an integrative analysis of tax schedules and income distributions Christian Seidl ; Kirill Pogorelskiy ; Stefan Traub |
| title_full_unstemmed | Tax progression in OECD countries an integrative analysis of tax schedules and income distributions Christian Seidl ; Kirill Pogorelskiy ; Stefan Traub |
| title_short | Tax progression in OECD countries |
| title_sort | tax progression in oecd countries an integrative analysis of tax schedules and income distributions |
| title_sub | an integrative analysis of tax schedules and income distributions |
| topic | OECD (DE-588)5157-3 gnd Personelle Einkommensverteilung (DE-588)4115536-1 gnd Sozialversicherungsbeitrag (DE-588)4133745-1 gnd Steuerprogression (DE-588)4057450-7 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | OECD Personelle Einkommensverteilung Sozialversicherungsbeitrag Steuerprogression Einkommensteuer |
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