Title
The redistributive effect and progressivity of taxes revisited : an international comparison across the European Union The redistributive effect and progressivity of taxes revisited : an international comparison across the European Union
Author
Faculty/Department
Faculty of Social Sciences. Sociology
Publication type
article
Publication
Tübingen ,
Subject
Economics
Source (journal)
Finanzarchiv. - Tübingen
Volume/pages
70(2014) :3 , p. 405-429
ISSN
0015-2218
ISI
000343529500004
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
Abstract
Over the last few years concern for income inequality in Europe has increased remarkably. In this context, taxation is an important redistributive instrument, and we investigate the redistributive role of direct taxes. We focus on the EU-15 countries and the evolution over the period 1998-2008, using EUROMOD, the EU-wide tax-benefit model. The research aim of this paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality and redistribution through taxes. Second, we test whether there is a relationship between progressivity and average tax level, the two building stones of the redistributive effect of taxes.
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