| ID | 364020 |
| Title Proper | Marginal tax rates and the measurement of the tax progressivity of Israel's National Insurance Tax System |
| Other Title Information | Discussion Paper Series. Discussion Paper No: 97.07, May 1997 (Draft) |
| Language | ENG |
| Author | Achdut, Lea ; Awad, Yasser ; Shaul, Yakov ; Silber, Jacques |
| Summary / Abstract (Note) | The paper proposes an alternative way of defining tax progressivity, one in which it becomes a function of marginal, not average tax rates. Using Israel's Wage and Insurance Data File for the year 1993, the empirical analysis checks the impact of the new (1995) Law for the Reductionof Poverty and Income Disparities on the progressivity of the National Insurance Tax System. |
| `In' analytical Note | In Gross, Nachum T.: Herbert Samuel's Advisory Committee of 1919. [Discussion Paper Series. Discussion Paper No: A97.04, April 1997 (Draft)] Jerusalem. The Maurice Falk Institute for Economic Research in Israel, 1997. |
| Key Words | Income Tax - Israel ; Tax Progressivity - Israel ; National Insurance Tax System - Israel |