Narrow search
Showing 1 - 10 of 93,672
Cover Image
Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
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
Cover Image
Optimal taxation when the tax burden matters
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - In: FinanzArchiv : European journal of public finance 78 (2022) 3, pp. 312-341
Persistent link: https://www.econbiz.de/10013462898
Cover Image
Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective … poor and indifferent to each other. Section 6 reviews the theory of Pareto-efficient redistribution in pure distributive …
Persistent link: https://www.econbiz.de/10014023678
Cover Image
Social welfare effects of progressive income taxation under increasing inequality
Ranđelović, Saša; Vladisavljević, Marko - In: Prague economic papers : a bimonthly journal of … 29 (2020) 5, pp. 575-599
Persistent link: https://www.econbiz.de/10012593649
Cover Image
Fiscal Federalism and the Role of the Income Tax
Gordon, Roger H. - National Bureau of Economic Research - 2023
This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from rich to poor but instead to provide some insurance to individuals against the uncertainties they face in their future earnings, a motivation for the tax proposed in Buchanan...
Persistent link: https://www.econbiz.de/10014421180
Cover Image
Lifetime inequality and redistribution
Brewer, Mike; Dias, Mónica Costa; Shaw, Jonathan - 2012
blocks of lifetime disparities. We look at lifetime inequality and the redistribution properties of taxes and benefits using …In this paper we look at lifetime inequality to address two main questions: How well does a modern tax system, based on … annual information, target lifetime inequality? What aspects of the tranfser system are most progressive from a lifetime …
Persistent link: https://www.econbiz.de/10010237142
Cover Image
Feasible smooth income tax schedules : benefits and distributional implications
Estévez Schwarz, Diana; Sommer, Eric - In: Applied economics 52 (2020) 2, pp. 175-194
Persistent link: https://www.econbiz.de/10012197383
Cover Image
The impact of the tax system structure on the narrowing of income disparities in OECD countries
Mazurek-Chwiejczak, Małgorzata - In: E-Finanse : finansowy kwartalnik internetowy 12 (2016) 3, pp. 27-37
income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from …
Persistent link: https://www.econbiz.de/10011616747
Cover Image
Aunified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - In: National tax journal 73 (2020) 2, pp. 429-472
Persistent link: https://www.econbiz.de/10012517986
Cover Image
A theory of top income taxation and social insurance
González, Francisco M.; Wen, Jean-François - In: The economic journal : the journal of the Royal … 125 (2015) 587, pp. 1474-1500
Persistent link: https://www.econbiz.de/10011430757