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Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...
Persistent link: https://www.econbiz.de/10014423792
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Migration elasticities, fiscal federalism and the ability of states to redistribute income
Giertz, Seth H.; Tosun, Mehmet Serkan - 2012
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level. -- fiscal federalism ; income redistribution …
Persistent link: https://www.econbiz.de/10009581381
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Progressing towards efficiency : the role for labor tax progression in reforming social security
Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022
show that the progressive labor tax can partially substitute for the redistribution in social security, thus reducing the …
Persistent link: https://www.econbiz.de/10012888436
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Income taxes, property values and migration
Glazer, Amihai (contributor); Kanniainen, Vesa (contributor) - 2005
cannot. -- taxes ; land rents ; property values ; migration ; redistribution …
Persistent link: https://www.econbiz.de/10003227212
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Optimal redistributive taxation in a search equilibrium model
Hungerbühler, Mathias; Lehmann, Etienne; Parmentier, Alexis - 2005
redistribution is much more important in our setting than in a comparable Mirrlees (1971) setting. …
Persistent link: https://www.econbiz.de/10002549363
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Union strategy and optimal income taxation
Kessing, Sebastian (contributor); Konrad, Kai A. (contributor) - 2005
taxation in the tradition of Mirrlees (1971). Our results also apply to non-welfarist states which have income redistribution …
Persistent link: https://www.econbiz.de/10002706037
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Are two tax rates better than one?
FitzRoy, Felix R.; Jin, Jim Y. - 2009
Should two-band income taxes be progressive given a general income distribution? We provide a negative answer under utilitarian and max-min welfare functions. While this result clarifies some ambiguities in the literature, it does not rule out progressive taxes in general. If we maximize total...
Persistent link: https://www.econbiz.de/10003845516
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Combining microsimulation and optimization to identify optimal flexible tax-transfer rules
Colombino, Ugo; Islam, Nizamul - 2020
We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic income and a tax defined by a 4th degree polynomial....
Persistent link: https://www.econbiz.de/10012228537
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Should the rich be taxed more? : the fiscal inequality coefficient
Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017
This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...
Persistent link: https://www.econbiz.de/10011731886
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Human capital and optimal redistribution
Koeniger, Winfried; Prat, Julien - 2014
We characterize optimal redistribution in a dynastic family model with human capital. We show how a government can …
Persistent link: https://www.econbiz.de/10010440541