Income taxation across countries
利用卢森堡收入研究数据库的微观数据，分析了三十多个国家过去四十年的所得税制度，发现全球所得税系统可用两参数对数线性有效税率函数近似，并揭示了平均税率、国家富裕程度、家庭结构与累进性的关系。
Abstract This paper examines income tax systems in over thirty countries over the past forty years using microdata from the Luxembourg Income Study. We show that income tax systems worldwide are well approximated by a two-parameter log-linear effective tax function. We provide country- and year-specific estimates and document several insights. First, higher average tax rates are associated with higher progressivity. Second, richer countries have more progressive tax systems. Third, progressivity varies by family structure, with marriage and children associated with higher progressivity. Finally, transfers play an important role in redistribution, making the overall tax-and-transfer function more progressive than the tax function.