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Will the Remote Work Revolution Undermine Progressive State Income Taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
, rigid adherence to this physical presence rule could intensify the progressivity-limiting dynamics of federalism by reducing … work and the status of state-level income tax progressivity as well as its evolution over time. We consider how alternative …. While some sourcing rules may better preserve progressivity in the short term than others, the more fundamental threat to …
Persistent link: https://www.econbiz.de/10013353417
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Optimal Income Taxation with Asset Accumulation
Ábrahám, Árpád; Koehne, Sebastian; Pavoni, Nicola - 2014
Several frictions restrict the government's ability to tax assets. First, it is very costly to monitor trades on international asset markets. Second, agents can resort to nonobservable low-return assets such as cash, gold or foreign currencies if taxes on observable assets become too high. This...
Persistent link: https://www.econbiz.de/10010480858
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A Matter of Perspective: How Experience Shapes Preferences for Redistribution
Cassar, Lea; Klein, Arnd H. - 2017
We investigate in a laboratory experiment if the experience of economic failure or success shapes people’s preferences for redistribution beyond self-interest. Subjects generated a high or a low income either through a lottery or through an effort-based tournament. A sub-set of subjects could...
Persistent link: https://www.econbiz.de/10011615857
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Distributive justice and social conflict in an AK model
Tsoukis, Chris; Itaya, Jun-ichi - 2019
We introduce distributive justice into a simple model of growth and distribution. Two groups (‘classes’) of otherwise identical, capital-rich and capital-poor individuals (‘capitalists’) and (‘workers’) are in conflict over factor (labour-capital) shares. Capitalists’ (workers’)...
Persistent link: https://www.econbiz.de/10012018292
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Cooperation Creates Special Moral Obligations
Cappelen, Alexander W.; Gauri, Varun; Tungodden, Bertil - 2018
A large-scale economic experiment, conducted on a representative sample of the US popula- tion, shows that cooperation creates special moral obligations. Participants in the experiment, acting as impartial spectators, transferred significantly more money to an unlucky worker when two individuals...
Persistent link: https://www.econbiz.de/10011872109
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Normative Analysis with Societal Constraints
Boadway, Robin; Martineau, Nicolas-Guillaume - 2013
-participants). In the event of multiple participation equilibria, it is examined how changes in the progressivity of taxation may induce …
Persistent link: https://www.econbiz.de/10010317008
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Distributive Justice and Social Conflict in an Ak Model
Tsoukis, Christopher - 2019
We introduce distributive justice into a simple model of growth and distribution. Two groups (‘classes’) of otherwise identical, capital-rich and capital-poor individuals (‘capitalists’) and (‘workers’) are in conflict over factor (labour-capital) shares. Capitalists’ (workers’)...
Persistent link: https://www.econbiz.de/10012871763
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Labour Mobility and the Portability of Social Rights in the EU
d'Addio, Anna Cristina; Cavalleri, Maria Chiara - 2013
The paper first discusses the main sources of concern for people in the perspective of professional mobility abroad as they result from the analysis of the Eurobarometer survey, wave 75.1 of 2011. Second, it tests whether portability of social security within Europe is a determinant of intra-EU...
Persistent link: https://www.econbiz.de/10010292500
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The Assignment of Powers in an Open-ended European Union
Salmon, Pierre - 2003
A major characteristic of the European Union is its transitional or evolving nature, in particular with regard to the assignment of powers between the two main levels of government. More precisely, under current constitutional arrangements, this evolving nature takes the form of an integration...
Persistent link: https://www.econbiz.de/10010325621
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The Long Arm of the European VAT, Exemplified by the Dutch Experience
Bettendorf, Leon; Cnossen, Sijbren - 2014
The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...
Persistent link: https://www.econbiz.de/10010352372