Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries

Journal of Public Economics

Volumn 72, Issue 1, 1999, Pages 73-98

  Wagstaff, Adam ^a   Van Doorslaer, Eddy ^b   Van Der Burg, Hattem ^b   Calonge, Samuel ^c   Christiansen, Terkel ^d   Citoni, Guido ^e   Gerdtham, Ulf G ^f   Gerfin, Michael ^g   Gross, Lorna ^h   Häkinnen, Unto ⁱ   John, Jürgen ^j   Johnson, Paul ^k   Klavus, Jan ⁱ   Lachaud, Claire ^l   Lauridsen, Jørgen ^d   Leu, Robert E ^g   Nolan, Brian ^m   Peran, Encarna ^c   Propper, Carol ⁿ   Puffer, Frank ^h   Rochaix, Lise ^o   Rodríguez, Marisol ^c   Schellhorn, Martin ^g   Sundberg, Gun ^p   Winkelhake, Olaf ^j   more..

^a UNIVERSITY OF SUSSEX   (United Kingdom)

^b ERASMUS UNIVERSITY ROTTERDAM   (Netherlands)

^c UNIVERSITY OF BARCELONA   (Spain)

^d UNIVERSITY OF SOUTHERN DENMARK   (Denmark)

^e SAPIENZA UNIVERSITY OF ROME   (Italy)

^f STOCKHOLM SCHOOL OF ECONOMICS   (Sweden)

^g UNIVERSITY OF BERN   (Switzerland)

^h CLARK UNIVERSITY   (United States)

ⁱ NATIONAL PUBLIC HEALTH INSTITUTE   (Finland)

^j INSTITUTE OF EPIDEMIOLOGY   (Germany)

^k INSTITUTE FOR FISCAL STUDIES   (United Kingdom)

^l UNIVERSITÉ LYON 1   (France)

^m ECONOMIC AND SOCIAL RESEARCH INSTITUTE   (Ireland)

ⁿ UNIVERSITY OF BRISTOL   (United Kingdom)

^o UNIVERSITÉ PARIS DAUPHINE   (France)

^p UPPSALA UNIVERSITY   (Sweden)

more..

Author keywords

D31; H23; H24; Horizontal equity; Personal income tax; Progressivity; Redistributive effect; Reranking

Indexed keywords

EID: 0043229630     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(98)00085-1     Document Type: Article

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