Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/242169 
Year of Publication: 
2020
Citation: 
[Journal:] DANUBE: Law, Economics and Social Issues Review [ISSN:] 1804-8285 [Volume:] 11 [Issue:] 3 [Publisher:] De Gruyter [Place:] Warsaw [Year:] 2020 [Pages:] 228-238
Publisher: 
De Gruyter, Warsaw
Abstract: 
Many empiric analyses on the topic of the progression exist and despite their often contradictory results governments still include their conclusions in to their tax policies. Many questions arise in relation to the issue: What is the theoretical justification of progressive taxation? What are the effects of the progression from the microeconomic and macroeconomic perspectives? Which conditions should be met in the real-world for progressive taxation to be effective? The purpose of the article is to find the answers to these questions. We aim to identify a set of requirements that shall be observed if the efficiency of progressive taxation in real conditions is the goal. We conclude that the taxation as a built-in stabilizer have an impact on economic stability under certain conditions. We described the mechanism of how the taxation act in the counter-cyclic and pro-social way and we defined the factors which influence the efficiency of progressive taxation in the real economy.
Subjects: 
Personal Income Tax
Ability to Pay
Progressivity
Automatic Stabilizers
Fiscal Policy
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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