Tax Progression in OECD Countries

An Integrative Analysis of Tax Schedules and Income Distributions

  • Christian Seidl
  • Kirill Pogorelskiy
  • Stefan Traub

Table of contents

  1. Front Matter
    Pages i-xiii
  2. Introduction:Measuring Tax Progression

    1. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 1-3
  3. Theory

    1. Front Matter
      Pages 5-5
    2. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 7-16
    3. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 17-25
    4. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 27-68
  4. Applications

    1. Front Matter
      Pages 69-69
    2. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 71-151
    3. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 153-194
    4. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 195-217
    5. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 219-298
    6. Christian Seidl, Kirill Pogorelskiy, Stefan Traub
      Pages 299-308
  5. Back Matter
    Pages 309-319

About this book

Introduction

​This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve equivalents of net incomes and taxes. The authors derive six distinct definitions of the relation "is more progressive than", which are then utilized for an empirical analysis of 13 countries included in the Luxembourg Income Study (LIS). In two thirds of all international comparisons of tax progression, the authors report a clear ranking of the respective countries in terms of progression dominance. Tax based definitions of greater progressivity perform best. These observations are yet reinforced by statistical tests. The book also provides an account of the institutional background of the involved countries in order to facilitate the interpretation of the data. Moreover, the authors conduct intertemporal comparisons of tax progression for selected countries and perform a sensitivity analysis with respect to the parameterization of the equivalence scale.

Keywords

Equivalence Scales Income Distribution Luxembourg Income Study Social Security Contribution Tax Progression

Authors and affiliations

  • Christian Seidl
    • 1
  • Kirill Pogorelskiy
    • 2
  • Stefan Traub
    • 3
  1. 1.Fak. Wirtschafts-/Sozialwissenschaften, Inst. Finanzwissenschaften undUniversität KielKielGermany
  2. 2., Division of the Humanities and SocialCalifornia Institute of TechnologyPasadenaUSA
  3. 3.Zentrum für SozialpolitikUniversität BremenBremenGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-642-28317-8
  • Copyright Information Springer-Verlag Berlin Heidelberg 2013
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Business and Economics
  • Print ISBN 978-3-642-28316-1
  • Online ISBN 978-3-642-28317-8