OECD諸国にみる税率の累進度 Tax Progression in OECD Countries : An Integrative Analysis of Tax Schedules and Income Distributions

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OECD諸国にみる税率の累進度<br>Tax Progression in OECD Countries : An Integrative Analysis of Tax Schedules and Income Distributions

OECD諸国にみる税率の累進度
Tax Progression in OECD Countries : An Integrative Analysis of Tax Schedules and Income Distributions

Seidl, C./ Pogorelskiy, K./ Traub, S.

Springer（2012/06発売）

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製本 Hardcover:ハードカバー版／ページ数 300 p.
商品コード 9783642283161

基本説明

Compares tax progression among 13 OECD countries.

Full Description

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.