000			02995nam a22004335i 4500
001			978-3-642-28317-8
003			DE-He213
005			20200420211745.0
007			cr nn 008mamaa
008			130228s2013 gw | s |||| 0|eng d
020			_a9783642283178 _9978-3-642-28317-8
024	7		_a10.1007/978-3-642-28317-8 _2doi
050		4	_aHJ9-9940
072		7	_aKFFD _2bicssc
072		7	_aBUS051000 _2bisacsh
082	0	4	_a336 _223
100	1		_aSeidl, Christian. _eauthor.
245	1	0	_aTax Progression in OECD Countries _h[electronic resource] : _bAn Integrative Analysis of Tax Schedules and Income Distributions / _cby Christian Seidl, Kirill Pogorelskiy, Stefan Traub.
264		1	_aBerlin, Heidelberg : _bSpringer Berlin Heidelberg : _bImprint: Springer, _c2013.
300			_aXIV, 322 p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aIntroduction: 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			_aThis 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.
650		0	_aPublic finance.
650	1	4	_aEconomics.
650	2	4	_aPublic Economics.
700	1		_aPogorelskiy, Kirill. _eauthor.
700	1		_aTraub, Stefan. _eauthor.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783642283161
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-642-28317-8
912			_aZDB-2-SBE
942			_cEBK
999			_c50888 _d50888