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Fair and efficient taxation under partial control : theory and evidence

Ooghe, Erwin; Peichl, Andreas - 2010

There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their misfortune, while they allow them to enjoy the fruits of their effort. Such fairness considerations have been introduced in political economy and optimal income tax models with a...

Persistent link: https://www.econbiz.de/10009314282

Gender and capital gains taxation

Kornhauser, Marjorie E. - In: Challenging gender inequality in tax policy making : …, (pp. 275-291). 2011

Persistent link: https://www.econbiz.de/10009233400

Indirect discrimination in tax law : the case of tax deductions for contributions to employer-provided pension plans in Germany

Spangenberg, Ulrike - In: Challenging gender inequality in tax policy making : …, (pp. 255-273). 2011

Persistent link: https://www.econbiz.de/10009233401

Income splitting and gender equality : the case for incentivizing intra-household wealth transfers

Philipps, Lisa - In: Challenging gender inequality in tax policy making : …, (pp. 235-254). 2011

Persistent link: https://www.econbiz.de/10009233402

Overcoming the gender inequalities of joint taxation and income splitting : the case of Germany

Wersig, Maria - In: Challenging gender inequality in tax policy making : …, (pp. 213-231). 2011

Persistent link: https://www.econbiz.de/10009233403

Income redistribution through child benefits and child-related tax deductions : a gender-neutral approach?

Scheiwe, Kirsten - In: Challenging gender inequality in tax policy making : …, (pp. 195-211). 2011

Persistent link: https://www.econbiz.de/10009233404

The tax/benefit implications of recognizing same-sex partnerships

Warman, Casey; Woolley, Frances R. - In: Challenging gender inequality in tax policy making : …, (pp. 177-194). 2011

Persistent link: https://www.econbiz.de/10009233412

Dismembering families

Infanti, Anthony C. - In: Challenging gender inequality in tax policy making : …, (pp. 159-176). 2011

Persistent link: https://www.econbiz.de/10009233430

Gender and taxation in Kenya : the case of personal income and value-added taxes

Wanjala, Bernadette Mukhwana; Were, Maureen - In: Challenging gender inequality in tax policy making : …, (pp. 135-156). 2011

Persistent link: https://www.econbiz.de/10009233432

A gender perspective approach regarding the impact of income tax on wage-earning women in Spain

Villota, Paloma de - In: Challenging gender inequality in tax policy making : …, (pp. 109-133). 2011

Persistent link: https://www.econbiz.de/10009233434