Public Sector Economics

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A proposal for a simple average-based progressive taxation system



Dirk-Hinnerk Fischer*
   
Simona Ferraro*
Preliminary communication   |   Year:  2019   |   Pages:  141 - 165   |   Volume:  43   |   Issue:  2
Received:  January 9, 2019   |   Accepted:  April 1, 2019   |   Published online:  June 10, 2019
Download citation        https://doi.org/10.3326/pse.43.2.2       


Table 1
Average rate of progression
DISPLAY Table

Table 2
Simple progressive tax results Germany 2007
DISPLAY Table

Table 3
Simple progressive tax results Germany 2010
DISPLAY Table

Table 4
Simple progressive tax results Estonia 2007
DISPLAY Table

Table 5
Simple progressive tax results Estonia 2010
DISPLAY Table

Graph 1
Taxation volume per income group in billion €
DISPLAY Graph

Table 6
SPT in comparison with the German tax code in 2011
DISPLAY Table

Table 7
SPT in comparison with the Estonian tax code in 2012
DISPLAY Table

Table A1
Descriptive statistics for Germany
DISPLAY Table

Table A2
Descriptive statistics for Estonia
DISPLAY Table

  June, 2019
II/2019
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