Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution
In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments used in redistribution policy. The aim of the pap...
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| Format: | Article |
| Language: | English |
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Lodz University Press
2016-12-01
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| Series: | Acta Universitatis Lodziensis. Folia Oeconomica |
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| Online Access: | https://czasopisma.uni.lodz.pl/foe/article/view/701 |
| _version_ | 1819050283251007488 |
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| author | Małgorzata Mazurek-Chwiejczak |
| author_facet | Małgorzata Mazurek-Chwiejczak |
| author_sort | Małgorzata Mazurek-Chwiejczak |
| collection | DOAJ |
| description | In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments used in redistribution policy. The aim of the paper is comparative analysis of the level of Personal Income Tax (PIT) progression in OECD countries and identification of trends in progression in the context of income redistribution. The article discusses the progressivity level of PIT in OECD countries measured by the differences in the burden at different levels of income. The cross-country and historical trends in the statutory PIT rates, the number of tax brackets and the provisions which exempt an initial level of income from tax burden are analysed and graphically illustrated. |
| first_indexed | 2024-12-21T11:45:35Z |
| format | Article |
| id | doaj.art-9a2aa3b8677b444d8c5c5152809a7917 |
| institution | Directory Open Access Journal |
| issn | 0208-6018 2353-7663 |
| language | English |
| last_indexed | 2024-12-21T11:45:35Z |
| publishDate | 2016-12-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Acta Universitatis Lodziensis. Folia Oeconomica |
| spelling | doaj.art-9a2aa3b8677b444d8c5c5152809a79172022-12-21T19:05:10ZengLodz University PressActa Universitatis Lodziensis. Folia Oeconomica0208-60182353-76632016-12-01432410.18778/0208-6018.324.12392Trends in Personal Income Tax Progression in OECD Countries in the Context of Income RedistributionMałgorzata Mazurek-Chwiejczak0Maria Curie-Skłodowska University, Faculty of Economics, Chair of Public FinancesIn recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments used in redistribution policy. The aim of the paper is comparative analysis of the level of Personal Income Tax (PIT) progression in OECD countries and identification of trends in progression in the context of income redistribution. The article discusses the progressivity level of PIT in OECD countries measured by the differences in the burden at different levels of income. The cross-country and historical trends in the statutory PIT rates, the number of tax brackets and the provisions which exempt an initial level of income from tax burden are analysed and graphically illustrated.https://czasopisma.uni.lodz.pl/foe/article/view/701Personal Income Taxprogressionredistributiontax policy |
| spellingShingle | Małgorzata Mazurek-Chwiejczak Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution Acta Universitatis Lodziensis. Folia Oeconomica Personal Income Tax progression redistribution tax policy |
| title | Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution |
| title_full | Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution |
| title_fullStr | Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution |
| title_full_unstemmed | Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution |
| title_short | Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution |
| title_sort | trends in personal income tax progression in oecd countries in the context of income redistribution |
| topic | Personal Income Tax progression redistribution tax policy |
| url | https://czasopisma.uni.lodz.pl/foe/article/view/701 |
| work_keys_str_mv | AT małgorzatamazurekchwiejczak trendsinpersonalincometaxprogressioninoecdcountriesinthecontextofincomeredistribution |