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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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Decentralization and Progressive Taxation [PDF]
Public Finance Review, 2021 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 can
Simon Berset, Mark Schelker
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A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
Copernican Journal of Finance & Accounting, 2023 The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour.
Urszula Król
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Progressive and merging-proof taxation [PDF]
International Journal of Game Theory, 2010 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Biung-Ghi Ju, Juan D. Moreno-Ternero
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Moneta e Credito, 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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Harmonization of income taxation of individuals in the Eurasian economic union countries
Вестник университета, 2019 The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed.
Yu. D. Shmelev
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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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Taxation of Retained Profits of Enterprises and Income from Capital Assets
Wirtschaftsdienst, 2022 The reduced taxation of retained profits under German income tax law is only rarely used. It is in fact extremely complicated and, taking into account the tax on its later withdrawal, even leads to a higher burden than normal taxation. To reform this tax
Manfred Rose
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Economic inequality in Russia: problems and ways of their solution
Вестник университета, 2020 Long-term trends of inequality in leading countries of the world have been analysed. Country features of economic inequality development related to the socio-economic structure of the country and social mentality, which have a significant impact on the ...
M. L. Dorofeev
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Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Swiss Journal of Economics and Statistics, 2022 This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions.
Florian Kuhlmey
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