Progressivity in the Portuguese personal income tax system

This Work Project analyzes the evolution of the Portuguese personal income tax system’s progressivity over the period of 2005 through 2013. It presents the first computation of cardinal progressivity measures using administrative tax data for Portugal. We compute several progressivity indices and find that progressivity has had very modest variations from 2005 to 2012, whilst from 2012 to 2013 there has been a relatively stronger decrease, excluding the impact of the income tax surcharge of the years 2012 and 2013. When this latter is included, progressivity of 2012 and 2013 decreases considerably. Analyzing the effective average tax rates of the top income percentiles in the income scale, we find that these rates have increased over the period 2010–2013, suggesting that an analysis of effective tax rates is insufficient to assess progressivity in the whole tax scheme.

Inverted Haavelmo Effects in a General Equilibrium Analysis of the Impact of Implementing the Scottish Variable Rate of Income Tax.

The Scottish Parliament has the authority to make a balanced-budget expansion or contraction in public expenditure, funded by corresponding local changes in the basic rate of income tax of up to 3p in the pound. This fiscal adjustment is known as the Scottish Variable Rate of income tax, though it has never, as yet, been used. In this paper we attempt to identify the impact on aggregate economic activity in Scotland of implementing these devolved fiscal powers. This is achieved through theoretical analysis and simulation using a Computable General Equilibrium (CGE) model for Scotland. This analysis generalises the conventional Keynesian model so that negative balanced-budget multipliers values are possible, reflecting a regional “inverted Haavelmo effect”. Key parameters determining the aggregate economic impact are the extent to which the Scottish Government create local amenities valuable to the Scottish population and the extent to which this is incorporated into local wage bargaining.

Iowa Individual Income Tax School District, Tax Year 1997

Iowa School District Surtax Report 1997

Iowa Individual Income Tax School District, Tax Year 1998

Iowa School District Surtax Report 1998

Iowa Individual Income Tax School District Report, Tax Year 1999

Iowa School District Surtax Report 1999

Iowa Individual Income Tax School District Report, Tax Year 2000

Iowa School District Surtax Report 2000

Iowa Individual Income Tax School District Report, Tax Year 2001

Iowa School District Surtax Report 2001

Iowa Individual Income Tax School District Report, Tax Year 2002

Iowa School District Surtax Report 2002

Iowa Individual Income Tax School District Report, Tax Year 2003

Iowa School District Surtax Report 2003

Iowa Individual Income Tax School District Report, Tax Year 2004

Iowa School District Surtax Report 2004

Iowa Individual Income Tax School District Report, Tax Year 2005

Iowa School District Surtax Report 2005

Iowa Individual Income Tax Annual Statistical Report 1998

Iowa Individual Income Tax Statistical Report 1998

Iowa Individual Income Tax Annual Statistical Report 1999

Iowa Individual Income Tax Statistical Report 1999

Iowa Individual Income Tax Annual Statistical Report 2000

Iowa Individual Income Tax Statistical Report 2000