Christian Seidl

Stefan Traub

Kirill Pogorelskiy

​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.

An Integrative Analysis of Tax Schedules and Income Distributions

Tax Progression in OECD Countries

Ulrich U. Schmidt

Competition, welfare, and competition policy / Kotaro Suzumura -- In what sense is the Nash solution fair? / Walter Trockel -- Utility invariance in non-cooperative games / Peter J. Hammond -- Compensated demand and inverse demand functions : a duality approach / Susanne Fuchs-Seliger -- Shadow prices for a nonconvex public technology in the presence of private constant returns / John W. Weymark -- A glance at some fundamental public economics issues through a parametric lens / Christos Koulovatianos -- Rent seeking in public procurement / Dieter Bös, Martin Kolmar -- A new subjective approach to equivalence scales : an empirical investigation / Carsten Schröder, Ulrich Schmidt -- Utility independence in health profiles : an empirical study / Ana M. Guerrero, Carmen Herrero -- Constructing a preference-oriented index of environmental quality / Michael Ahlheim, Oliver Frör -- Measuring and evaluating intergenerational mobility : evidence from students' questionnaires / Michele Bernasconi, Valentino Dardanoni -- Equity, fiscal equalization, and fiscal mobility / Stefan Traub -- Comparing theories : what are we looking for? / John Hey -- Overbidding in first price private value auctions revisited : implications of a multi-unit auctions experiment / Veronika Grimm, Dirk Engelmann -- Modelling judgmental forecasts under tabular and graphical data presentation formats / Otwin Becker et al. -- Understanding conjunction fallacies : an evidence theory model of representativeness / Hans Wolfgang Brachinger -- The riskless utility mapping of expected utility and all theories imposing the dominance principle / Robin Pope.

Stefan Traub

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