EMPIRICISM OF PROGRESSIVENESS OF PERSONAL INCOME TAXES IN SELECTED MEMBER STATES OF THE EUROPEAN UNION

被引：0
|
作者：
Kastan, Milan [1 ]
机构：
[1] Tech Univ Ostrave, Vysoka Skola Banska, Ekon Fak, Katedra Narodohospodarska, Sokolska 21, Ostrava 70121, Czech Republic
来源：
PROCEEDINGS OF THE 8TH INTERNATIONAL CONFERENCE ON ECONOMIC POLICY IN THE EUROPEAN UNION MEMBER COUNTRIES | 2010年
关键词：
Public Finance; Personal Income Tax; Tax Progressivity Measurement;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper is focused on measurement of tax progressivity. First part deals with theoretical approaches to tax progressivity and its measurement possibilities. This part is followed by introduction of assumptions and by description of method which was used to compute progressivity in nineteen EU member states (those which are also OECD members). Progressivity is computed for personal income tax. Empirical results are presented and discussed.
引用
收藏
页码：166 / 171
页数：6
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