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| Tekijä: | Wagstaff, A. |
| Otsikko: | Redistributive effect, progressivity and differential tax treatment: personal income taxes in twelve OECD countries |
| Lehti: | Journal of Public Economics
1999 : APR, VOL. 72:1, p. 73-98 |
| Asiasana: | DISTRIBUTION COMPANY RANKING INCOME TAX |
| Kieli: | eng |
| Tiivistelmä: | This paper decomposes the redistributive effect of the personal income taxes (PITs) of twelve OECD countries into four components: (i) an average rate effect, (ii) a departure-from-proportionality or progressivity effect, (iii) a horizontal equity effect and (iv) a reranking effect. The average tax rate is found to be low in France and high in Nordic countries, and the PIT is found to be most progressive in France, Ireland and Spain and least progressive in Denmark and Sweden. |
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