Tax Progression in OECD Countries (Record no. 50888)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02995nam a22004335i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-642-28317-8 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200420211745.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 130228s2013 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9783642283178 |
| -- | 978-3-642-28317-8 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 336 |
| 100 1# - AUTHOR NAME | |
| Author | Seidl, Christian. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Progression in OECD Countries |
| Sub Title | An Integrative Analysis of Tax Schedules and Income Distributions / |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | XIV, 322 p. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Remark 2 | Introduction: Measuring Tax Progression -- Theories: Local Measures -- Global Measures -- Uniform Measures -- Applications: Data and Fiscal Institutions of the Surveyed Countries -- Numerical Results -- Statistical Tests -- Progression Intensity. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 700 1# - AUTHOR 2 | |
| Author 2 | Pogorelskiy, Kirill. |
| 700 1# - AUTHOR 2 | |
| Author 2 | Traub, Stefan. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-642-28317-8 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Berlin, Heidelberg : |
| -- | Springer Berlin Heidelberg : |
| -- | Imprint: Springer, |
| -- | 2013. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Public finance. |
| 650 14 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Economics. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Public Economics. |
| 912 ## - | |
| -- | ZDB-2-SBE |
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