Arbeitspapier

The redistributive effect and progressivity of taxes revisited: An international comparison across the European Union

Over the last few years concern for income inequality in European countries has increased remarkably. In this context, taxation is an important redistributive instrument and we investigate the redistributive role of direct taxes. We focus on the EU-15 countries and the evolution over the period 1998-2008, using EUROMOD, the EU-wide tax-benefit model. The research aim of this paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality and redistribution through taxes. Second we hereby test whether there is a relationship between progressivity and the average tax level, the two building stones of the redistributive impact of taxes.

Sprache
Englisch

Erschienen in
Series: EUROMOD Working Paper ; No. EM6/14

Klassifikation
Wirtschaft
Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
Personal Income, Wealth, and Their Distributions
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Thema
income redistribution
income taxes
social insurance contributions
microsimulation
European Union
EUROMOD

Ereignis
Geistige Schöpfung
(wer)
Verbist, Gerlinde
Figari, Francesco
Ereignis
Veröffentlichung
(wer)
University of Essex, Institute for Social and Economic Research (ISER)
(wo)
Colchester
(wann)
2014

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Verbist, Gerlinde
  • Figari, Francesco
  • University of Essex, Institute for Social and Economic Research (ISER)

Entstanden

  • 2014

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