Measurement of personal income tax progressivity in the post-socialist countries of Europe compared to other OECD countries
The aim of the article is to measure and analyse changes in the steepness of PIT tax progressivity in OECD countries in 2004-2017, using an alternative method of measuring the type of tax progression. The Steepness Progression Index was developed based on the OECD's indicators of average and ma...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Alexandru Ioan Cuza University of Iasi
2020-12-01
|
| Series: | Eastern Journal of European Studies |
| Subjects: | |
| Online Access: | https://ejes.uaic.ro/articles/EJES2020_1102_WIS.pdf |