Talk:Progressive tax

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History[edit]

Copied from WP:RDH#History of progressive income tax EllenCT (talk) 01:40, 20 September 2014 (UTC)

Recently Progressive tax was edited in a way that I find difficult to integrate because I lack access to dusty historical stuff that if someone has summarized online already, I apparently lack the time to find. Can anyone verify, "The first peace time graduated income tax was actually in Prussia in 1891."? EllenCT (talk) 16:22, 19 September 2014 (UTC)

According to this source, on page 108, Prussia introduced its first graduated income tax in 1851, not 1891. Marco polo (talk) 17:57, 19 September 2014 (UTC)
I have found online an article titled The Prussian Income Tax from an 1892 issue of The Quarterly Journal of Economics. I am no expert on the history of taxation so there is a lot there that goes over my head. However, it does seem to provide a detailed examination of the evolution of income tax in Prussia to the 1891 tax - see page 223. This states that the 1851 income tax was not progressive, an 1873 reform brought in something "practically" (but not exactly) a progressive income tax, and finally in 1891 a progressive income tax. Whether it was the first ever, anywhere, may be harder to prove. But the reference should at least be helpful in updating the article to include Prussia. - EronTalk 18:34, 19 September 2014 (UTC)

"A Big Safety Net and Strong Job Market Can Coexist"[edit]

"Some of the highest employment rates in the advanced world are in places with the highest taxes and most generous welfare systems, namely Scandinavian countries. The United States and many other nations with relatively low taxes and a smaller social safety net actually have substantially lower rates of employment."
-- Irwin, Neil (December 17, 2014). "A Big Safety Net and Strong Job Market Can Coexist. Just Ask Scandinavia.". New York Times. Retrieved 26 December 2014. 

Please see the correlograms in that article, showing employment rate against effective tax rate and child care subsidies. While it doesn't discuss progressivity directly, it does focus on Scandinavia, which has the most progressive taxes in the world, and discusses transfer payments to the poor, which, depending on their magnitude, are mathematically equivalent to progressive tax under nominally regressive taxes. EllenCT (talk) 23:41, 26 December 2014 (UTC)

Bottom US tax bracket[edit]

@Lawrencekhoo: regarding [1], would it be more accurate for an international encyclopedia to characterize the personal exemption as the bottom bracket? Would something like "seven brackets above an untaxed level formed by personal and usually additional exemptions" work better? EllenCT (talk) 21:44, 1 January 2015 (UTC)

Your suggestion sounds fine to me. Morphh (talk) 15:07, 2 January 2015 (UTC)
Done, with a little more detail. EllenCT (talk) 02:10, 7 January 2015 (UTC)