Tax Progression in OECD Countries

Seidl, Christian; Pogorelskiy, Kirill; Traub, Stefan

doi:10.1007/978-3-642-28317-8

Cited by 11 publications

(6 citation statements)

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“…The process of equivalization has been defined by the OECD and is used by government agencies such as the Australian Bureau of Statistics and the UK Department for Work & Pensions (2014). This technique of truncating the data to report negative incomes as zeros has been applied by Seidl, Pogorelskiy, and Traub (2012) and Bray (2014), who showed consistency of results using various ways of treating negative incomes.…”

Section: Negative Incomes and Measures Of Inequalitymentioning

confidence: 99%

Income inequality within smallholder irrigation schemes in Sub-Saharan Africa

Manero

2016

International Journal of Water Resources Development

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Section: Negative Incomes and Measures Of Inequalitymentioning

confidence: 99%

Income inequality within smallholder irrigation schemes in Sub-Saharan Africa

Manero

2016

International Journal of Water Resources Development

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“…The research by Arens and Lobbeck (2015), Podolsky et al (2016), Skobary (2018), Sheremet and Suits (2015), Dyusenbaev (2016), Ablenov (2017) was devoted to the formation of the conceptual bases of independent audit. Models and technologies of economic analysis and forecasting of the tax system functioning were studied by economists Seidl et al (2013), Chatagny and Siliverstovs (2015), Krol (2013), Bayer (2015).…”

Section: Literature Reviewmentioning

confidence: 99%

Tax revenues estimation and forecast for state tax audit

Serikova¹,

Sembiyeva²,

Balginova³

et al. 2020

JESI

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The forecast model analysis of dependence of tax revenues of the state budget on macroeconomic indicators is presented. For example, the hypothesis of the impact of total retail trade on domestic taxes on goods, works and services through correlation and regression analysis is studied. Moreover, the influence of nominal income per capita, the volume of industrial products (goods and services), and investments in fixed capital on income tax was assessed. In the course of the study, the indicator of crude oil and natural gas production was selected and its impact on tax revenues from international trade and foreign operations of the country was analyzed. Thus, the importance of methods of forecasting tax revenues in the context of state tax audit and budget planning is substantiated.

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“…Dušek et al (2013) na poplatníka 3 , jejíž sazba byla pro rok 2016 snížena na 15 %. Podrobné mezinárodní srovnání daňových systémů nabízejí Seidl et al (2013), jejich aktuální parametry uvádí PWC (2016).…”

Section: úVodunclassified

An Analysis of Central European Tax Systems Using Statistical Simulation

Vlachý¹

2017

Politicka ekonomie

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An Analysis of Central European Tax Systems Using Statistical SimulationThis paper uses a parametric statistical simulation (Monte Carlo) model to investigate and compare the effective lifetime tax burden on variable incomes for private-sector employees in the Czech Republic, Slovakia, Poland and Hungary, based on current rates and calibrated against actual income distributions. It is shown that the existing Czech system is highly inefficient, lacking horizontal as well as vertical equity, and this is aggravated by increased income volatility. On the other hand, higher income risk in all countries, except Hungary using flat tax, results in less progression than expected, primarily due to the existence of a minimum wage, which effectively serves as insurance, and which the dynamic model captures as a system feedback. This finding may contribute to a reassessment of existing assumptions on the detrimental effect of progressive tax systems on the incentives of individuals to undertake risky decisions, such as investments in human capital.

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Tax Progression in OECD Countries

Cited by 11 publications

References 0 publications

Income inequality within smallholder irrigation schemes in Sub-Saharan Africa

Income inequality within smallholder irrigation schemes in Sub-Saharan Africa

Tax revenues estimation and forecast for state tax audit

An Analysis of Central European Tax Systems Using Statistical Simulation

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