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revenues and increase inequality, by reducing the progressivity of the personal tax system. A proposed reform package that …-wage earners would make inroads into poverty and inequality while encouraging formal work. This paper accompanies and extends the …
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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...
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In recent years, policymaking in China has put increasing emphasis on stemming the growth in inequality, which had been … and fees. Welfare assistance has also evolved: a minimum living allowance has been introduced in urban and more recently … of other social benefits. A set of new indicators of nationwide inequality, based on household survey data, suggests that …
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This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective …
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