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to data from 12 countries, and investigate resource shares, gender gaps, and poverty at the individual level. We reject … equal sharing, and find large gender gaps in resource shares, and consequently in poverty rates, in some countries. …
Persistent link: https://www.econbiz.de/10012583605
This paper examines the allocation of resources of poverty rates within households in Suriname. To this end we employ a …
Persistent link: https://www.econbiz.de/10012153189
Persistent link: https://www.econbiz.de/10012793017
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...
Persistent link: https://www.econbiz.de/10011721431
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In this paper, we analyse different measures of asset and income poverty using micro-data for 15 euro area countries … definitions of income and wealth poverty affect the number and socio-demographic characteristics of poor households, as well as … their portfolio composition and consumption expenditure. We find that adding wealth to the poverty definition mainly …
Persistent link: https://www.econbiz.de/10011373659
This paper analyzes the efficient taxation of oil and capital income in an oil-dependent infinite-lived economy facing perfect capital mobility. Two cases are examined: one with product market imperfections and free tax choice, one with perfect competition and tax restrictions. The optimal tax...
Persistent link: https://www.econbiz.de/10008702232
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047
Adaptation is omnipresent but people systematically fail to correctly anticipate the degree to which they adapt. This leads individuals to make inefficient intertemporal decisions. This paper concerns optimal income taxation to correct for such anticipation-biases in a framework where consumers...
Persistent link: https://www.econbiz.de/10009559801