Essays about: "Tax progressivity"

Found 5 essays containing the words Tax progressivity.

1. 1. The Hidden Effects of Inflation. An Examination of Bracket Creep and its Implications for the Income Tax: Evidence for Spain (1979-1987)

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Xabier Moriana Armendariz; [2023]
   Keywords : Inflation; Taxation; Microsimulation; ETI; Business and Economics;

   Abstract : This paper examines the impact of inflation on the income tax in Spain from 1979 to 1987. By introducing a new approach using dynamic microsimulation and the Elasticity of Taxable Income (ETI), we analyze three dimensions of the tax: revenue, progressivity, and redistribution. READ MORE

3. 2. The effect of a progressive income tax system on entrepreneurial activity: Evidence from Ireland

   University essay from Högskolan i Jönköping/JIBS Entrepreneurship Centre

   Author : Sedin Mekanic; John Roche Rodriguez; [2018]
   Keywords : Income tax; Entrepreneurship; Tax progressivity; Entrepreneurial activity; Start-ups; Ireland;

   Abstract : This paper portrays the effect of the Irish income tax system on entrepreneurial activity in the country. The purpose of the report was to determine whether tax progressivity has a negative effect on entrepreneurial activity. READ MORE

4. 3. Taxation and Married Female Labor Supply - A Study of the Swedish Separate Filing Reform of Labor Income in 1971

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Haixia Wang; Carl Öhman; [2013]
   Keywords : Tax filing system; Tax progressivity; Secondary earner; Married female labor force participation;

   Abstract : Sweden's separate filing reform of labor income in 1971 was important for the decision of wives, often secondary earners historically, regarding whether or not to start working in the market. In this paper, we develop a static model of labor supply, exclusively focusing on the labor supply decision of the wife. READ MORE

5. 4. The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Eleanor Campbell; [2012]
   Keywords : European Union; direct taxation; equality principle; equal treatment; Law and Political Science;

   Abstract : The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. READ MORE

6. 5. Automatic Stabilization in Sweden - Developments through 30 years of economic change

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Linus Gustafsson; [2009]
   Keywords : fiscal policy; Sweden; automatic stabilization; Economics; econometrics; economic theory; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Business and Economics;

   Abstract : This thesis deals with the topic of effectiveness of automatic stabilization in Sweden from 1970 and onwards. A simple model of how the business cycle affects taxes (through the automatic stabilizers) is used to construct new series for disposable incomes, aggregate demand components and finally aggregate demand. READ MORE