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Delayed Integration is a rule for assigning mobile individuals to jurisdictions for the purpose of taxation, social security, and social assistance. It is a compromise between the Origin Principle and the Employment Principle. Individuals are assigned to the jurisdiction to which they move only...
Persistent link: https://www.econbiz.de/10011408442
Persistent link: https://www.econbiz.de/10013364914
We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by … welfare maximizing tax structure. We calibrate the model to German household data and a 30 percent emission reduction goal …-efficient households if and only if social inequality aversion is sufficiently high. We further find that redistribution of carbon tax …
Persistent link: https://www.econbiz.de/10012485343
In many OECD countries income inequality has risen, but surprisingly redistribution as well. The theory attributes this …
Persistent link: https://www.econbiz.de/10011409838
typically led to an expansion in redistribution, at least in the small sample of episodes studied. Similarly, and more …
Persistent link: https://www.econbiz.de/10009781532
paper documents the demographic and fiscal importance of international migration, especially in aging societies, reviews the …
Persistent link: https://www.econbiz.de/10010354844
We examine in how far people's experiences of income inequality affect their preferences for redistribution. We use … growing up are less in favor of redistribution, after controlling for income, demographics, unemployment experiences and …
Persistent link: https://www.econbiz.de/10011573913
standards. The workhorse models of optimal income taxation call for more redistribution as inequality rises. By contrast, living …. Rising living standards dampen by at least 25% the desired increase in redistribution due to rising inequality. …
Persistent link: https://www.econbiz.de/10014551008
This paper considers an optimal income tax cum higher educationpolicy.It shows that in the presence of an optimal income tax systemhigher education should be taxed rather than subsidized.Furthermore, income taxes should become less progressive whenan optimal higher education policy is introduced.
Persistent link: https://www.econbiz.de/10011399548
We study beliefs about wealth inequality and preferences for wealth redistribution. For this, we conduct a large …-scale online survey in Germany. First, we analyze how well participants are informed about the German wealth distribution and their … position in it. Second, we investigate how preferences for wealth redistribution are affected by an information experiment. One …
Persistent link: https://www.econbiz.de/10014543737