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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]

F1000Research
Background 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, Peter Malliaros   +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, Attila Szora Tamaș, Gabriel Szora Tamaș   +2 more
doaj   +1 more source

The readiness of the population of Ukraine to accept a progressive taxation system [PDF]

Соціологія, 2022
The article analyzes the degree of rapprochement of the Ukrainian state to the welfare state. Particular attention is paid to considering the degree of adoption by the population of Ukraine of the principle of progressive taxation as one of the possible ...
Nataliia Lavrinenko
doaj   +1 more source

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., Khaustova Viktoriia Ye., Khodzhaian Alina O.   +2 more
doaj   +1 more source

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

On the Equitability of Progressive Taxation [PDF]

Journal of Economic Theory, 1997
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Mitra, T., Ok, E.A.
openaire   +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
  +7 more sources

Elements of progressive personal income taxation in the context of the principle of forward and backward links

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

Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity.

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, Mauro Giacomantonio, Valerio Pellegrini, Marco Salvati, Luigi Leone   +4 more
doaj   +1 more source

Can progressive taxation contribute to human development?

Revista de Studii Financiare, 2022
This paper aims to understand and quantify the impact of taxation on the Human Development Index. The countries considered for this research are members of the European Union and the period overviewed is 2011-2019.
Marcus-Radu Man, Sorana Vătavu
doaj   +1 more source