Governments frequently use proxies for deservingness—tags—to implement progressive tax and transfer policies. These proxies are often imperfect, leading to misclassification and inequities among ...

This paper evaluates Laffer curves produced by reforms to nonlinear income taxes, focusing on individual taxpayers. A reform puts a taxpayer on the “wrong” side of the Laffer curve if it increases ...

Green, Jerry R., and Eytan Sheshinski. "A Note on the Progressivity of Optimal Public Expenditures." Quarterly Journal of Economics 89, no. 1 (February 1975): 138–144 ...

Worse, the attitude makes progressivity hard to undo. When you cut taxes for all in a progressive rate structure, the rich necessarily get a larger tax break because they pay a greater share of ...

As he notes, "The Bush tax cuts of the early 2000s reduced the progressivity of federal taxes, but not that much." I would have guessed that the effect on progressivity was larger than this. The ...

Tax progressivity exists in every high income democracy because it’s a natural outgrowth of combining political democracy with economic arrangements that cause most to earn well below the ...

But with the top individual tax rate now 39.6 percent, some Republicans aren’t nearly as concerned about progressivity as they look to lower tax rates and eliminate tax preferences.

However, we should still have an element of progressivity, that the burden should fall lightest upon those who have the least. Most recent flat tax plans have some sort of basic deductible, a ...

Will the long-term burden of Australia's economic recovery fall disproportionately on younger and poorer households, or will a fairer, more progressive approach prevail, asks Gareth Hutchens.

Summary:Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who ...

At first glance, the link between raising the retirement age and declining Social Security progressivity makes sense. But that’s not actually how the Social Security full retirement age works.