Holdings: Tax progression in OECD countries

Tax progression in OECD countries: an integrative analysis of tax schedules and income distributions

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Bibliographic Details
Main Authors:	Seidel, Christian (Author), Pogorelskiy, Kirill (Author), Traub, Stefan 1968- (Author)
Format:	Electronic eBook
Language:	English
Published:	Berlin, Heidelberg Springer 2013
Subjects:	OECD Personelle Einkommensverteilung Einkommensteuer Sozialversicherungsbeitrag Steuerprogression Equivalence Scales Income Distribution Luxembourg Income Study Social Security Contribution Tax Progression
Online Access:	BTU01 FHA01 FHM01 FHN01 FHO01 FHR01 FKE01 FNU01 FWS01 FWS02 GEM01 HWR01 UBG01 UBM01 UBT01 UBY01 UPA01 Volltext Inhaltsverzeichnis Abstract
Physical Description:	1 Online-Ressource
ISBN:	9783642283161 9783642283178
DOI:	10.1007/978-3-642-28317-8

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Record in the Search Index

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adam_text	TAX PROGRESSION IN OECD COUNTRIES / SEIDL, CHRISTIAN : 2013 TABLE OF CONTENTS / INHALTSVERZEICHNIS INTRODUCTION: MEASURING TAX PROGRESSION THEORIES: LOCAL MEASURES GLOBAL MEASURES UNIFORM MEASURES APPLICATIONS: DATA AND FISCAL INSTITUTIONS OF THE SURVEYED COUNTRIES NUMERICAL RESULTS STATISTICAL TESTS PROGRESSION INTENSITY DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT. TAX PROGRESSION IN OECD COUNTRIES / SEIDL, CHRISTIAN : 2013 ABSTRACT / INHALTSTEXT 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 EQUIVALENTS OF NET INCOMES AND TAXES. THE AUTHORS DERIVE SIX DISTINCT DEFINITIONS OF THE RELATION IS MORE PROGRESSIVE THAN , WHICH ARE THEN UTILIZED FOR AN EMPIRICAL ANALYSIS OF 13 COUNTRIES INCLUDED IN THE LUXEMBOURG INCOME STUDY (LIS). IN TWO THIRDS OF ALL INTERNATIONAL COMPARISONS OF TAX PROGRESSION, THE AUTHORS REPORT A CLEAR RANKING OF THE RESPECTIVE COUNTRIES IN TERMS OF PROGRESSION DOMINANCE. TAX BASED DEFINITIONS OF GREATER PROGRESSIVITY PERFORM BEST. THESE OBSERVATIONS ARE YET REINFORCED BY STATISTICAL TESTS. THE BOOK ALSO PROVIDES AN ACCOUNT OF THE INSTITUTIONAL BACKGROUND OF THE INVOLVED COUNTRIES IN ORDER TO FACILITATE THE INTERPRETATION OF THE DATA. MOREOVER, THE AUTHORS CONDUCT INTERTEMPORAL COMPARISONS OF TAX PROGRESSION FOR SELECTED COUNTRIES AND PERFORM A SENSITIVITY ANALYSIS WITH RESPECT TO THE PARAMETERIZATION OF THE EQUIVALENCE SCALE DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
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author	Seidel, Christian Pogorelskiy, Kirill Traub, Stefan 1968-
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id	DE-604.BV040510676
illustrated	Not Illustrated
indexdate	2025-02-20T06:50:22Z
institution	BVB
isbn	9783642283161 9783642283178
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-025357217
oclc_num	811118361
open_access_boolean
owner	DE-473 DE-BY-UBG DE-739 DE-92 DE-898 DE-BY-UBR DE-2070s DE-M347 DE-703 DE-634 DE-Aug4 DE-19 DE-BY-UBM DE-1051 DE-1049 DE-M382 DE-859 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-706
owner_facet	DE-473 DE-BY-UBG DE-739 DE-92 DE-898 DE-BY-UBR DE-2070s DE-M347 DE-703 DE-634 DE-Aug4 DE-19 DE-BY-UBM DE-1051 DE-1049 DE-M382 DE-859 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-706
physical	1 Online-Ressource
psigel	ZDB-2-SBE
publishDate	2013
publishDateSearch	2013
publishDateSort	2013
publisher	Springer
record_format	marc
spellingShingle	Seidel, Christian 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 Einkommensteuer (DE-588)4013895-1 gnd Sozialversicherungsbeitrag (DE-588)4133745-1 gnd Steuerprogression (DE-588)4057450-7 gnd
subject_GND	(DE-588)5157-3 (DE-588)4115536-1 (DE-588)4013895-1 (DE-588)4133745-1 (DE-588)4057450-7
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 Einkommensteuer (DE-588)4013895-1 gnd Sozialversicherungsbeitrag (DE-588)4133745-1 gnd Steuerprogression (DE-588)4057450-7 gnd
topic_facet	OECD Personelle Einkommensverteilung Einkommensteuer Sozialversicherungsbeitrag Steuerprogression
url	https://doi.org/10.1007/978-3-642-28317-8 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025357217&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025357217&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
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