A cross-country comparison of the personal income tax systems progressivity

A cross-country comparison of the personal income tax systems progressivity

This paper focuses on four European Union member states: Romania, Italy, France and the United Kingdom to provide a cross-country comparison for the year 2012, regarding the progressivity of personal income tax systems. By making use of the information available in the OECD dataset and OECD’s Taxing...

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Bibliographic Details
Main Authors: Cătălina COZMEI, Elena Claudia ŞERBAN
Format: Article
Language:English
Published: General Association of Economists from Romania 2014-11-01
Series:Theoretical and Applied Economics
Subjects:
personal income tax
tax progressivity
average tax wedge
marginal tax wedge <br><br> <i>&nbsp; &nbsp; &nbsp; &nbsp; <b>Acknowledgements</b><br> &nbsp; &nbsp; &nbsp; &nbsp;This work was cofinanced from the European Social Fund through Sectoral Operational Programme Human Resources Development 2007-2013
project number POSDRU/159/15/S/142115 „Performance and excellence in doctoral and postdoctoral research in Romanian economics science domain”</i>
Online Access: http://store.ectap.ro/articole/1034.pdf

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http://store.ectap.ro/articole/1034.pdf

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