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Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]

Financial Theory and Practice, 2006
This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Ivica Urban
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Progress in Progression? [PDF]

Journal of the American Society of Nephrology, 2010
Diabetic nephropathy is the major cause of ESRD in the United States.1 Unfortunately, only angiotensin-converting enzyme inhibitors or angiotensin type 1 receptor blockers are registered for slowing the progression of diabetic nephropathy—but they do not halt progression.2–5 Given that diabetic nephropathy costs the health care system close to $30 ...
openaire   +1 more source

A javítási műveletek jelöltségi hipotézise [PDF]

Jelentés és Nyelvhasználat, 2014
The markedness hypothesis of repair operations In this paper, using conversation analysis, I propose a model describing the technology of four repair operations, namely, recycling, replacement, insertion, and aborting relative to each other on the basis
Zsuzsanna Németh
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Progressivity and Inequality

LSE Public Policy Review, 2022
The concept of justice in taxation has been associated with the concepts underlying income inequality and its measurement. I take a fresh look at this connection in the light of recent UK experience and of results in the field of inequality measurement.
Frank A. Cowell
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Equity of health-care financing: a progressivity analysis for Egypt [PDF]

Journal of Humanities and Applied Social Sciences, 2020
Purpose – This paper aims to evaluate the progressivity of health-care financing in Egypt by assessing all five financing sources individually and then combining them to analyze the equity of the whole financing system.
Yara Ahmed, Racha Ramadan, Mohamed Fathi Sakr   +2 more
doaj   +1 more source

Progressive Pension Formula and Life Expectancy Heterogeneity

Risks, 2021
An increasing number of empirical studies have shown a positive relationship between lifetime income and life expectancy at retirement. One’s income during the active part of one’s career translates into the amount of retirement benefits one might ...
Keivan Diakite, Pierre Devolder
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Shifting tax burden to top income earners: what is the best way to reduce inequality?

Economics: Journal Articles, 2019
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and
Onrubia Jorge, Picos Fidel, Rodado María del Carmen   +2 more
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The supine inessive construction in Salaca Livonian

Eesti ja Soome-ugri Keeleteaduse Ajakiri, 2018
The supine inessive form in Salaca Livonian appears in a copular construction or as a sole predicate, and is usually associated with progressive and futurate readings.
Miina Norvik, Helle Metslang, Karl Pajusalu   +2 more
doaj   +1 more source

MEASUREMENT OF TAX PROGRESSIVITY IN PAKISTAN BASED ON MACRO DATA

Pakistan Journal of Applied Economics, 2022
This study generalises the tax progressivity index given in Kakinaka and Pereira (2006), which is unlike the traditional measures of tax progressivity that rely on the idea of the Lorenz curve, Gini coefficient, tax burdens and income distributions, can ...
Ayesha NAZ, Eatzaz AHMAD
doaj  

Assessing the progressivity of the Ukrainian tax system [PDF]

Public and Municipal Finance
Type of the article: Research Article AbstractUnderstanding the pre-war structural progressivity of the Ukrainian tax system remains crucial for evaluating its distributional capacity and substantiating the ongoing debate on reintroducing a progressive ...
Pavlo Kerimov
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