Effectivity of Progressive Taxation from the Micro- and Macroeconomic Perspective
By: Alena Zubal’ová, Martin Geško and Michal Borza
References
- Auerbach, A. J., Feenberg D. (2000). The Significance of Federal Taxes as Automatic Stabilizers. Journal of Economic Perspectives, 14(3), 37–56. Available from
https://www.taxpolicycenter.org/briefing-book/what-are-automatic-stabilizers-and-how-do-they-work . - Baunsgaard, T., Symansky, S. A. (2009). Automatic Fiscal Stabilizers: How Can They Be Enhanced Without Increasing the Size of Government? IMF Staff Position Note SPN/09/23. Available from
http://www.imf.org/external/pubs/ft/spn/2009/spn0923.pdf . - Carmignani, F., Colombo, E., Tirelli, P. (2011). Macroeconomic risk and the (de)stabilising role of government size. European Journal of Political Economy, 4. Available from
http://www.sciencedirect.com/science/article/pii/S0176268011000450 . - Debrun, X., Pisani-Ferry, J., Sapir, A. (2008). Government Size and Output Volatility: Should We Forsake Automatic Stabilization? IMF Working Paper 8122. Available from
http://ec.europa.eu/economy_finance/publications/publication12383_en.pdf . - Dillard, D. (1948). The Economics of John Maynard Keynes: The Theory of a Monetary Economy. Prentice-Hall Economics Series, New York. Available from
https://archive.org/details/in.ernet.dli.2015.74011/page/n8 . - Fatás, A., Mihov, I. (2001). Government size and automatic stabilizers: international and intra national evidence. Journal of International Economics, 55. Available from
http://faculty.insead.edu/ilian-mihov/documents/Journal_Version_Intrafp_2.pdf . - Galí, J. (1994). Government size and macroeconomic stability. European Economic Review, 38, 117–132. Available from
www.crei.cat/people/gali/gov_%20size%20and%20macro.pdf . - Goode R. (1964). The Individual Income Tax. The Brookings Institution, Washington.
- Hayek, F. A. (1960). The Constitution of Liberty: The Definitive Edition. University of Chicago Press. ISBN 978-0-226-31537-9.
- Holmes K. (2001). The Concept of Income – A Multi-disciplinary Analysis. IBFD. ISBN 90-76078-37-8.
- Horodnic, I. A. (2016). Cash wage payments in transition economies: Consequences of envelope wages. IZA World of Labor 2016. Available from
https://wol.iza.org/uploads/articles/280/pdfs/cash-wage-payments-in-transition-economies-consequences-of-envelope-wages.pdf?v=1 . - Kaplow, L. (2006). Taxation. NBER Working Paper Series. Available from
www.nber.org . - Keynes, J. M. (1936). The General Theory of Employment, Interest and Money. Basingstoke, Hampshire: Palgrave Macmillan. ISBN 0-230-00476-8.
-
Krajewski P., Pilat K. (2017). Does a Progressive PIT Stabilize the Economy? A Comparison of Progressive and Flat Taxes. Comparative Economic Research, Volume 20, Number 1, 2017,
10.1515/cer-2017-0002.
KrajewskiP. PilatK. 2017 Does a Progressive PIT Stabilize the Economy? A Comparison of Progressive and Flat Taxes Comparative Economic Research 20 1 2017, 10.1515/cer-2017-0002
- Li, W., Sarte, P. D. (2004). Progressive Taxation and Long-Run Growth. American Economic Review, 94. Available from
http://www.jstor.org/discover/10.2307/3592842?uid=3-739024&;uid=2&uid=4&sid=21102045889053 . - Makovicky, N., Smith, R. (2020). Introduction: Tax Beyond the Social Contract. Social Analysis, Volume 64, Issue 2, Summer 2020, 1–17. Available from
https://www.researchgate.net/publication/342589572_Introduction_Tax_Beyond_the_Social_Contract . - Moldovan, I. R. (2010). Countercyclical taxes in a monopolistically competitive environment. European Economic Review, 54, 692–717. Available from
http://www.gla.ac.uk/media/media_58361_en.pdf . - Rodrik, D. (1998). Why Do More Open Economies Have Bigger Governments? Journal of Political Economy, 106. Available from
http://www.hks.harvard.edu/fs/drodrik/Research-%20papers/last.pdf . - Seligman, R. A. (1893). The Theory of Progressive Taxation. Political Science Quarterly, Vol. 8, No. 2. Available from
https://www.jstor.org/stable/2139643 . - Silgoner, M. A., Reitschuler, G., Crespo-Cuaresma, J. (2011). On the Effectiveness and Limits of Fiscal Stabilizers. Applied Economics, 43, 1079–1086. Available from
http://www.imf.org/external/pubs/ft/wp/2003/wp03182.pdf . - Smith, A. (1789). An Inquiry into the Nature and Causes of the Wealth of Nations. 5th edition. London: Methuen & Co., Ltd. 1904.
- Speigel, H. W. (2002). The growth of economic thought. Duke University Press, ISBN 0-8223-0965-3.
- Statistical Office of the Slovak Republic
www.statistics.sk andwww.finstat.sk . -
Torregrosa-Hetland, S. (2014). Bypassing Progressive Taxation: Fraud and Base Erosion in the Spanish Income Tax (1970–2001).
10.13140/2.1.3750.1443.
Torregrosa-HetlandS. 2014 Bypassing Progressive Taxation: Fraud and Base Erosion in the Spanish Income Tax (1970–2001) 10.13140/2.1.3750.1443
- Weller, Ch., Rao, M. (2008). Can Progressive Taxation Contribute to Economic Development? Available from
http://scholarworks.umass.edu/cgi/viewcontent.cgi?article=1147&context=peri_workingpapers . - Walker, F. A. (1888). The Bases of Taxation. Political Science Quarterly, 3(1), 1–16. Available from
www.jstor.org/stable/2138983 . -
Williams, C. C., Round, J. (2008). The Prevalence and Impacts of ‘Envelope Wages’ in East-Central Europe. Journal of East-West Business, 14, 3. DOI:
10.1080/1066986080260-8644.
WilliamsC. C. RoundJ. 2008 The Prevalence and Impacts of ‘Envelope Wages’ in East-Central Europe Journal of East-West Business 14 3 10.1080/1066986080260-8644
- Zeman, J. (2018). Income distribution and economic growth; empirical results for Slovakia. NBS Working Paper. ISSN 1337-5830. Available from
http://www.nbs.sk/en/publications-issued-by-the-nbs/working-papers .
Language: English
Page range: 228 - 238
Published on: Oct 17, 2020
Published by: European Research University
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Related subjects:
© 2020 Alena Zubal’ová, Martin Geško, Michal Borza, published by European Research University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.