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The political economy of taxation : power, structure, redistribution
Winer, Stanley L. - 2016
democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over …
Persistent link: https://www.econbiz.de/10011573919
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Measuring tax efficiency : a tax optimality index : presented at CESifo Area Conference on Public Sector Economics, May 2004
Raimondos-Møller, Pascalis; Woodland, Alan D. - 2004
This paper introduces an index of tax optimality that measures the distance of a current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one...
Persistent link: https://www.econbiz.de/10011449998
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How to use one instrument to identify two elasticities
Gavrilova, Evelina; Zoutman, Floris T.; Hopland, Arnt-Ove - 2017
We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand side only affects demand through the price after taxation....
Persistent link: https://www.econbiz.de/10011615957
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Tax rate uncertainty and investment behavior
Niemann, Rainer - 2001
This paper deals with the effects of tax rate uncertainty on risk-neutral and risk-averse investment behavior. We analyze effects of stochastic tax rates on both real and financial investment. It emerges that under risk neutrality as well as under risk aversion, increased tax rate uncertainty...
Persistent link: https://www.econbiz.de/10011399893
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Financing public capital through land rent taxation : a macroeconomic Henry George theorem
Mattauch, Linus; Siegmeier, Jan; Edenhofer, Ottmar; … - 2013
Financing productive public capital through distortionary taxes typically creates a trade-off: the optimal investment is determined as a compromise between efficiency-enhancing public investment and perturbing market efficiency, but is never socially optimal. In contrast, such a trade-off can...
Persistent link: https://www.econbiz.de/10009754533
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How should commodities be taxed? : a counterargument to the recommendation in the mirrlees review
Bastani, Spencer; Blomquist, Nils Sören; Pirttilä, Jukka - 2013
The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...
Persistent link: https://www.econbiz.de/10009743799
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Sufficient statistics for nonlinear tax systems with general across-income heterogeneity
Ferey, Antoine; Lockwood, Ben; Taubinsky, Dmitry - 2022
This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources. We study unrestricted tax systems on income and...
Persistent link: https://www.econbiz.de/10013380608
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How do governments fare about redistribution? : new evidence on the political economy of redistribution
Padovano, Fabio; Scervini, Francesco; Turati, Gilberto - 2016 - This version: September 2016
We examine whether and to what extent political institutions explain different performances in income redistribution … across countries. In particular, we first review available sources of data and measures of income redistribution, discussing … explanations of redistribution from resources and instruments, as well as supply side factors. We then provide empirical evidence …
Persistent link: https://www.econbiz.de/10011549384
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Some macroeconomic consequences of basic income and employment subsidies
Moutos, Thomas; Scarth, William M. - 2003
income redistribution and employment creation. In particular, the introduction of both a guaranteed annual income (basic …
Persistent link: https://www.econbiz.de/10011507707
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Fractionalization and the Size of Government
Lind, Jo Thori - 2003
fractionalization and group antagonism reduce the support for redistribution. Whereas within group inequality increases support for … redistribution, inequality between groups have the opposite effect. All these results hold even if a poor group is in majority. Using … increases and between group inequality decreases redistribution. …
Persistent link: https://www.econbiz.de/10011508116