Results 111 to 120 of about 3,224 (166)

State-Level Tax Policy, Cancer Screening, and Mortality Rates in the US.

open access: yesJAMA Netw Open
Chatzipanagiotou OP   +5 more
europepmc   +1 more source

The Italian theories of progressive taxation

The European Journal of the History of Economic Thought, 2008
Abstract The present paper examines the theories of progressive taxation debated in the Italian public finance literature between the end of the nineteenth century and the early decades of the twentieth century. The survey presents only the main arguments, stressing their connection with the international literature. Among the Italian economists, apart
openaire   +2 more sources

On Progressive Taxation

1958
I have not been able to discover who was the first to proclaim the thesis that because the degree of utility of income decreases when income increases, it follows that equality of sacrifice entails progressive taxation. This can be found now and then mentioned casually, and as if it were tacitly assumed.
openaire   +1 more source

Taxation and the New 'Progressives'

SSRN Electronic Journal, 2020
Larry Summers would like to portray himself as a progressive. In a paper he co-authored for the centrist Hamilton Project with his former PhD student Natasha Sarin and their research assistant Joe Kupferberg, Summers announced a “pragmatic approach” for making the tax system more progressive. Summers and his co-authors (SSK) take care to contrast their
openaire   +1 more source

Mobility and Progressive Taxation [PDF]

open access: possible, 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
openaire   +1 more source

The road to progressive taxation

Public Policy Research, 2008
Richard Murphy examines the recent increase in the rate of tax for high income earners in the UK and argues that this should be the beginning of a journey whose destination is a wholly progressive taxation system.
openaire   +1 more source

Progressive Taxation and Redistributive Taxation: Different Labels for the Same Product?

Social Choice and Welfare, 1988
The paper examines different approaches to measure tax progressivity. In particular the distributional aspect of taxation is considered in some depth. For each member of a parametric class of inequality concepts, including more than only the relative and the absolute view of inequality, a necessary and sufficient condition for a tax function to be ...
openaire   +2 more sources

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