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This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
also who moves up and down the income ladder over time. While income inequality has increased in most OECD countries, in … progressive taxation has also reduced the top 1 per cent’s share of disposable income. This paper finds that income inequality … to greater income inequality but also higher upward income mobility. Indeed, the analysis in the paper shows upward …
Persistent link: https://www.econbiz.de/10012202850
correlation between inequality and mobility. In Prieto et al. (2008), a significant positive relationship was found at the …
Persistent link: https://www.econbiz.de/10008835374
importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the …
Persistent link: https://www.econbiz.de/10013334417
We give an objective meaning to the concept of taxable capacity and establish a theoretical link between Optimal Taxation Theory (OTT) and the proposals of the Carter and Meade Reports, solving at the same time Kay’s (2008) criticism to both approaches.
Persistent link: https://www.econbiz.de/10011041695
Disposable income inequality, as measured by the Gini coefficient and using Family Budget Survey data, increased very … inequality due to changes in the wage earnings component is mitigated by changes in the tax and transfer components in both … in the tax component to lowering the growth of inequality in the Czech Republic, while the reverse was true for Slovakia. …
Persistent link: https://www.econbiz.de/10005123731
Persistent link: https://www.econbiz.de/10014253298
This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … the Revenue Commissioners for Ireland. High inequality at market incomes in Ireland by international standards appears to …
Persistent link: https://www.econbiz.de/10011399713
rates. However, the economy is now slowing at a time when inequality remains very high, making future social progress … should be less disparate, as they explain around 70% of income inequality. This should be done by updating labour legislation …
Persistent link: https://www.econbiz.de/10011577709
Persistent link: https://www.econbiz.de/10011648113