Tax Progression in OECD Countries An Integrative Analysis of Tax Schedules and Income Distributions /
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 c...
Κύριοι συγγραφείς: | , , |
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Συγγραφή απο Οργανισμό/Αρχή: | |
Μορφή: | Ηλεκτρονική πηγή Ηλ. βιβλίο |
Γλώσσα: | English |
Έκδοση: |
Berlin, Heidelberg :
Springer Berlin Heidelberg : Imprint: Springer,
2013.
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Θέματα: | |
Διαθέσιμο Online: | Full Text via HEAL-Link |
Πίνακας περιεχομένων:
- 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.