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Progressive Taxation and Tax Morale [PDF]
SSRN Electronic Journal, 2010 As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion.
Doerrenberg, Philipp, Peichl, Andreas
core +8 more sources
Counterfactual analysis: Comparing voucher systems with taxes, subsidies, and public spending to reduce income inequality [version 3; peer review: 1 approved, 2 approved with reservations, 1 not approved] [PDF]
F1000ResearchBackground This study examines how voucher systems compare to traditional redistributive policies—such as progressive taxation, subsidies, and public spending—in reducing income inequality. Methods We apply a counterfactual analysis approach, using panel
William Alejandro Pacheco-Jaramillo +1 more
doaj +2 more sources
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
doaj +1 more source
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
Roller, Marcus, Schmidheiny, Kurt
core +3 more sources
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
doaj +1 more source
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.
Werning, Ivan, Farhi, Emmanuel
openaire +3 more sources
Policy drift in ideologically heterogeneous governments: tax policy in Latin America [PDF]
Revista de Administração Pública, 2022 The relation between taxation and partisanship is a widely studied topic in Political Science. However, previous works have provided conflicting findings without clarifying which parties are most prone to progressive taxation.
Eduardo Lazzari
doaj +1 more source
PLoS ONE, 2021 Two studies explored whether and how mindfulness relates with citizens' tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively ...
Valeria De Cristofaro +4 more
doaj +1 more source
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
doaj +1 more source
Tax reforms and income inequality in former Yugoslav countries: Escaping the avant-garde neoliberalism in the income tax policy [PDF]
Panoeconomicus, 2021 After the breakup of former Yugoslavia Croatia, Serbia and Slovenia followed different income tax reform trajectories that could explain currently different levels of income inequality in these countries.
Žarković-Rakić Jelena +1 more
doaj +1 more source