Artikel
Personal income tax progressivity and output volatility: Evidence from OECD countries
This paper investigates empirically the effect of personal income tax progressivity on output volatility using macro data from a sample of OECD countries over the period 1982–2009. Our measure of progressivity is based on the difference between the marginal and the average personal income tax rate for the average production worker. We find supportive empirical evidence for the hypothesis that higher personal income tax progressivity leads to lower output volatility. This effect comes in addition to the stabilizing impact of government size and it is equally important in economic terms. All other factors constant, countries with more progressive personal income tax systems seem to benefit from stronger automatic stabilizers.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Canadian Journal of Economics/Revue canadienne d'économique ; ISSN: 1540-5982 ; Volume: 49 ; Year: 2016 ; Issue: 3 ; Pages: 968-996 ; Hoboken: Wiley
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Rieth, Malte
Checherita-Westphal, Cristina
Attinasi, Maria-Grazia
- Ereignis
-
Veröffentlichung
- (wer)
-
Wiley
- (wo)
-
Hoboken
- (wann)
-
2016
- DOI
-
doi:10.1111/caje.12221
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Rieth, Malte
- Checherita-Westphal, Cristina
- Attinasi, Maria-Grazia
- Wiley
Entstanden
- 2016
Ähnliche Objekte (12)
Personal income tax progressivity and output volatility : Evidence from OECD countries
Labour tax progressivity and output volatility: evidence from OECD countries
Identifying speculative demand shocks in commodity futures markets through changes in volatility
Identifying speculative demand shocks in commodity futures markets through changes in volatility
Capital taxation and government debt policy with public discounting
Myopic governments and welfare-enhancing debt limits
Capital taxation and government debt policy with public discounting
Ein fiskalischer Versicherungsmechanismus für Europa
Can central banks successfully lean against global headwinds?
Zwischen USA und China: Deutsche Wirtschaft wetterfest machen
Was die Schulschließungen Deutschland langfristig kosten werden
The inflation targeting debate
Personal income tax progressivity and output volatility : Evidence from OECD countries
Labour tax progressivity and output volatility: evidence from OECD countries
Identifying speculative demand shocks in commodity futures markets through changes in volatility
Identifying speculative demand shocks in commodity futures markets through changes in volatility
Capital taxation and government debt policy with public discounting
Myopic governments and welfare-enhancing debt limits
Capital taxation and government debt policy with public discounting
Ein fiskalischer Versicherungsmechanismus für Europa
Can central banks successfully lean against global headwinds?
Zwischen USA und China: Deutsche Wirtschaft wetterfest machen
Was die Schulschließungen Deutschland langfristig kosten werden
The inflation targeting debate
Personal income tax progressivity and output volatility : Evidence from OECD countries
Labour tax progressivity and output volatility: evidence from OECD countries
Identifying speculative demand shocks in commodity futures markets through changes in volatility
Identifying speculative demand shocks in commodity futures markets through changes in volatility
Capital taxation and government debt policy with public discounting
Myopic governments and welfare-enhancing debt limits
Capital taxation and government debt policy with public discounting
Ein fiskalischer Versicherungsmechanismus für Europa
Can central banks successfully lean against global headwinds?
Zwischen USA und China: Deutsche Wirtschaft wetterfest machen
Was die Schulschließungen Deutschland langfristig kosten werden