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Volumn 8, Issue 3, 2001, Pages 299-316

What makes the personal income tax progressive? A comparative analysis for fifteen OECD countries

Author keywords

Personal income tax; Sources of progressivity

Indexed keywords


EID: 0042371975     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1011268209860     Document Type: Article
Times cited : (40)

References (16)
  • 5
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    • Measurement of tax progressivity: An international comparison
    • Kakwani, N. C. (1977). "Measurement of Tax Progressivity: An International Comparison." Economic Journal 87, 71-80.
    • (1977) Economic Journal , vol.87 , pp. 71-80
    • Kakwani, N.C.1
  • 6
    • 0000307144 scopus 로고
    • On the estimation of Lorenz curves from, grouped observations
    • Kakwani, N. C. and N. Podder. (1973). "On the Estimation of Lorenz Curves from, Grouped Observations." International Economic Review 14, 278-292.
    • (1973) International Economic Review , vol.14 , pp. 278-292
    • Kakwani, N.C.1    Podder, N.2
  • 7
    • 0001371118 scopus 로고
    • Efficient estimation of the lorenz curve and associated inequality measures from grouped observations
    • Kakwani, N. C. and N. Podder. (1976). "Efficient Estimation of the Lorenz Curve and Associated Inequality Measures from Grouped Observations." Econometrica 44, 137-148.
    • (1976) Econometrica , vol.44 , pp. 137-148
    • Kakwani, N.C.1    Podder, N.2
  • 10
    • 0009908481 scopus 로고
    • Income tax progression and redistributive effect: The influence of changes in the pre-tax income distribution
    • Lambert, P. J. (1992). "Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-Tax Income Distribution." Public Finance/Finances Publiques 47(1), 1-16.
    • (1992) Public Finance/finances Publiques , vol.47 , Issue.1 , pp. 1-16
    • Lambert, P.J.1
  • 14
    • 84984274917 scopus 로고
    • Redistributive effect of income taxation: Decomposing tax base and tax rate effects
    • Pfȧhler, W. (1990). "Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rate Effects." Bulletin of Economic Research 42, 121-129.
    • (1990) Bulletin of Economic Research , vol.42 , pp. 121-129
    • Pfahler, W.1
  • 16
    • 0043196681 scopus 로고
    • Income distribution and redistribution through taxation: An international comparison
    • Zandvakili, S. (1994). "Income Distribution and Redistribution Through Taxation: An International Comparison." Empirical Economics 19, 473-491.
    • (1994) Empirical Economics , vol.19 , pp. 473-491
    • Zandvakili, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.