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
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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
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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
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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
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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
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Dual income tax: An option for the reform of personal income tax in Serbia? [PDF]
Ekonomski Anali, 2008 Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax.
Ranđelović Saša
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An Old song in a New Way: About the Progression in the Personal Income Tax
Финансы: теория и практика, 2023 The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the ...
M. M. Yumaev
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Ekonomika, 2014 The tax systems of the European Union countries differ in many features. However, for taxing personal income, many EU countries use the method of progressive taxation. Progressive taxation is aimed to shift the tax burden from those with a relatively low
Egidijus Bikas +3 more
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Progressive taxation in underdeveloped countries
PSL Quarterly Review, 2014 The arguments for progressive taxation in the nineteenth century were strongly countered by reference to their harmful effects on the incentives to produce, save and invest.
C. COSCIANI
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Personal income tax: Reforms in Russia and their impact on the income inequality [PDF]
Journal of New Economy, 2021 The article explores the problem of income inequality of the population in the con‑ text of the income taxation. Methodologically, the study relies on the theoretical proposi‑ tions of monetary inequality and individual income taxation.
Elena S. Vylkova
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