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Правоприменение, 2021 The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances.
N. M. Artemov, К. A. Ponomareva
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Progressive Estate Taxation [PDF]
SSRN Electronic Journal, 2006 We present a model with altruistic parents and heterogeneous productivity. We derive two key properties for optimal estate taxation. First, the estate tax should be progressive, so that parents leaving a higher bequest face a lower net return on bequests.
Emmanuel Farhi, Iván Werning
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Decentralization and Progressive Taxation [PDF]
Public Finance Review, 2022 The traditional literature on fiscal federalism prescribes centralization of redistributive tasks to avoid welfare- or tax-induced migration. More recent work shows that even if the redistributive part of taxation, namely progressivity, is set by an upper-layer government and lower-layer governments only compete via a tax multiplier, income sorting ...
Simon Berset, Mark Schelker
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Progressive Taxation and Tax Morale [PDF]
SSRN Electronic Journal, 2010 Due to strong evidence indicating that tax morale affects actual tax-paying behavior, finding the determinants of tax morale could help both to understand and to fight tax evasion. In this paper we analyze the effect of progressive taxation on individual tax morale using a cross-country approach—a research question that has not been investigated in the
Philipp Doerrenberg, Andreas Peichl
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PROGRESSIVE TAXATION AS A TOOL FOR PROVIDING THE BUDGET SYSTEM STABILITY [PDF]
Russian Journal of Economics and Law, 2016 Objective: to consider the alternative additional sources of income of the state budget in the framework of the action plan of the Russian government to provide socio-economic stability of the country in 2016.
M. A. Vakhtina
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Popular support for progressive taxation [PDF]
Economics Letters, 1995 The popular support obtained by two parties who propose two qualitatively different tax schernes is analyzed. We show that if the median voter is below the mean, then any progressive proposal always wins over a regressive one, provided it leaves the poorest agent at least as well off as the latter does.
Francisco Marhuenda +1 more
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Scenario Assessment of Macroeconomic Effects of Progressive Taxation in Russia [PDF]
Финансовый журналThe purpose of the study is to assess the impact of alternative options of progressive taxation on Russia’s macroeconomic performance. For quantitative assessments, a neoclassical general equilibrium model with heterogeneous households subject to ...
Elizaveta V. Martyanova +1 more
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Mobility and Progressive Taxation [PDF]
, 2014 In fiscally centralised countries with a unique country-wide income tax schedule, it is straightforward to quantify the degree of progressivity. In fiscally decentralised countries with varying local tax schedules, however, this is not the case. In these countries, the effective tax progressivity depends on the distribution of taxpayers across local ...
Marcus Roller, Kurt Schmidheiny
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Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation [PDF]
Revista de Studii Financiare, 2023 The discussion on single taxation vs. progressive taxation returns periodically and always in times of budgetary crisis, which in turn induces the economic crisis and not the other way around, as normal.
Ramona-Ionela Haraguș +2 more
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Progressive Taxation of Individual Income in Islamic Countries [PDF]
Problemi Ekonomiki, 2021 The economic results of the development of Muslim countries have raised the question of the existence of an increasingly focused Islamic financial and tax model.
Korneev Volodymyr V. +2 more
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