Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries
Adam Wagstaff1, Eddy van Doorslaer2, Hattem van der Burg2, Samuel Calonge3, Terkel Christiansen4, Guido Citoni5, Ulf-G. Gerdtham6, Michael Gerfin7, Lorna Gross8, Unto Häkinnen9, Jürgen John10, Paul Johnson11, Jan Klavus9, Claire Lachaud12, Jørgen Lauridsen13, Robert E. Leu7, Brian Nolan14, Encarna Peran15, Carol Propper16, Frank Puffer8
1School of Social Sciences, University of Sussex, Brighton, BN1 9QN, UK
2Department of Health Policy, Erasmus University, 3000 DR Rotterdam, The Netherlands
3Department of Econometrics, University of Barcelona, 08034 Barcelona, Spain
4Centre for Health and Social Policy, Odense University, 5000 Odense, Denmark
5Department of Public Economics, Università La Sapienza, Rome, Italy
6Stockholm School of Economics, Stockholm, Sweden
7Department of Economics, Bern University, 3012 Bern, Switzerland
8Department of Economics, Clark University, Massachusetts, MA 01610, USA
9National Research and Development Centre for Welfare and Health, 00531 Helsinki, Finland
10GSF National Research Center for Environment and Health, 85764 Neuherberg, Germany
11Institute for Fiscal Studies, London, WC1E 7AE, UK
12URA 934, University C. Bernard, Lyon I, 69623 Villeurbanne Cedex, France
13Department of Economics, Odense University, 5000 Odense, Denmark
14Economic and Social Research Institute, Dublin 4, Ireland
15Department of Public Economics, University of Barcelona, 08034 Barcelona, Spain
16Department of Economics, Bristol University, Bristol BS8 1TN, UK
Tài liệu tham khảo
Thông tin
Thông tin xuất bản
Journal of Public Economics
Tập 72
73-98
Thông tin tác giả