Denvil duncan dissertation

Yuriy Gorodnichenko Abstract This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the — period. Our findings suggest that progressivity has a strong negative effect on inequality in reported gross and net income and that this negative effect is strongest in countries whose institutional framework supports pro-poor redistribution.

Denvil duncan dissertation

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Denvil R. Duncan A Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy ESSAYS ON PERSONAL INCOME TAXATION AND INCOME INEQUALITY By DENVIL R.

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"Essays on Personal Income Taxation and Income Inequality" by Denvil R. Duncan

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Denvil duncan dissertation

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