Narrow search
Showing 1 - 10 of 268
Cover Image
Income Inequality, Mobility and the Accumulation of Capital
Garcia-Peñalosa, Cecilia; Turnovsky, Stephen - CESifo - 2013
We examine the determinants of income mobility and inequality in a Ramsey model with elastic labor supply and … relationship between mobility and inequality is complex. For example, a reduction in the interest rate and an increase in the wage … rate reduce capital income inequality and allow upward mobility of the ability-rich. However, the increase in the labor …
Persistent link: https://www.econbiz.de/10010732346
Cover Image
Inequality and Happiness: When Perceived Social Mobility and Economic Reality do not Match
Bjørnskov, Christian; Dreher, Axel; Fischer, Justina A.V. - CESifo - 2010
In this paper, we revisit the association between happiness and inequality. We argue that the interaction between the … of utility, and lower preferred levels of income redistribution. In societies with a low level of actual social mobility …, income inequality is perceived more negatively with increased perceived fairness, due to the need for unexpected policy …
Persistent link: https://www.econbiz.de/10008671705
Cover Image
Who Participates in Tax Avoidance?
Alstadsæter, Annette; Jacob, Martin - CESifo - 2013
This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...
Persistent link: https://www.econbiz.de/10010877932
Cover Image
Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
Barrios, Salvador; Nicodème, Gaëtan J.A.; Fuentes, … - CESifo - 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010948846
Cover Image
Fiscal Reforms during Fiscal Consolidation: The Case of Italy
Arachi, Giampaolo; Bucci, Valeria; Longobardi, Ernesto; … - CESifo - 2012
In this paper we aim to discuss the strengths and weaknesses of the fiscal consolidation package adopted recently by the Italian Government in order to achieve a balanced budget by 2013. Revenues are forecasted to increase by more than 3.3 GDP percentage points; these stem mostly from indirect...
Persistent link: https://www.econbiz.de/10009651857
Cover Image
Lifetime versus Annual Tax Progressivity: Sweden, 1968-2009
Bengtsson, Niklas; Holmlund, Bertil; Waldenström, Daniel - CESifo - 2012
This paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives. Using a … that taxes are considerably less progressive over the lifetime than in any single year. In fact, life cycle taxes are close …
Persistent link: https://www.econbiz.de/10010555212
Cover Image
The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)
Jacob, Martin; Niemann, Rainer; Weiss, Martin - CESifo - 2008
The contribution Bach, Corneo, and Steiner (2008) has argued that “the rich” do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...
Persistent link: https://www.econbiz.de/10005094355
Cover Image
Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent
Pellegrino, Simone; Piacenza, Massimiliano; Turati, Gilberto - CESifo - 2011
The presence of extensive housing subsidies characterises the current tax systems as inefficient. In this paper, we study whether inefficiency is the price to be paid to improve equity, by assessing the actual distributive impact of housing taxation on Italian households. We concentrate on the...
Persistent link: https://www.econbiz.de/10008853856
Cover Image
Deserving Poor and the Desirability of Minimum Wage Rules
Blumkin, Tomer; Danziger, Leif - CESifo - 2014
In this paper we provide a novel justification for the use of minimum wage rules to supplement the optimal tax-and-transfer system. We demonstrate that if labor supply decisions are concentrated along the intensive margin and employment is efficiently rationed, a minimum wage rule can be...
Persistent link: https://www.econbiz.de/10010877848
Cover Image
Fair and Efficient Taxation under Partial Control: Theory and Evidence
Ooghe, Erwin; Peichl, Andreas - CESifo - 2011
There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their …
Persistent link: https://www.econbiz.de/10009221559