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Theoretical and Applied Economics
No. 11 / 2014 (600)

A cross-country comparison of the personal income tax systems progressivity

Cătălina COZMEI
Bucharest University of Economic Studies, Romania
Elena Claudia ŞERBAN
Bucharest University of Economic Studies, Romania

Abstract. This paper focuses on four European Union member states: Romania, Italy, France and the United Kingdom to provide a cross-country comparison for the year 2012, regarding the progressivity of personal income tax systems. By making use of the information available in the OECD dataset and OECD’s Taxing Wages framework and on the basis of the tax rules in place were computed average personal income tax rates, average tax wedges and marginal tax wedges in order to measure the tax progressivity of wage earners at different wage levels and for different families types. The analysis performed reveals the fact that for families with children the United Kingdom has the highest rate of progressivity while for a single taxpayer with no children who gets an average wage, the total tax burden as a percentage of the total cost of labor is the highest in France (50.2%), followed by Italy (47.6%), Romania (44.4%) and the United Kingdom (32.3%).

Keywords: personal income tax, tax progressivity, average tax wedge, marginal tax wedge.

       This work was cofinanced from the European Social Fund through Sectoral Operational Programme Human Resources Development 2007-2013, project number POSDRU/159/1.5/S/142115 „Performance and excellence in doctoral and postdoctoral research in Romanian economics science domain”.

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