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The Political Economy of Taxation : Power, Structure, Redistribution
Winer, Stanley L. - 2017
democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over …
Persistent link: https://www.econbiz.de/10012964375
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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
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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
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Who Participates in Tax Avoidance?
Alstadsæter, Annette - 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/10013082350
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Taxation of Pensions in Portugal : Is There a Rationale for a Semi-Dual Income Tax System?
Bravo, Jorge Miguel - 2016
The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...
Persistent link: https://www.econbiz.de/10012986108
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Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries
Barrios, Salvador - 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/10013044657
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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
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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
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Taxing Pensions of an Internationally Mobile Labor Force : Portability Issues and Taxation Options
Holzmann, Robert - 2016
There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently limited analytical guidance...
Persistent link: https://www.econbiz.de/10012998265
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The Taxation of Internationally Portable Pensions : Fiscal Issues and Policy Options
Genser, Bernd - 2016
Pension policy reforms across the world in recent decades are a reaction to the changing demographic and socioeconomic environment. While pension scheme redesign has received much attention, the tax treatment of contributions, returns, and benefits of retirement savings remains mostly unattended...
Persistent link: https://www.econbiz.de/10012998722