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 average income tax rate of an income group divided by the percentage of …

give specific attention to the choice of the bandwidth used to define "close equals" in terms of pre-tax income. We also …

The evolution of the ratio of direct taxation (characterized by progressive rates) over indirect and payroll taxation …% shares of income. Oscillations of this ratio coincide with the US electoral cycles since the 1960s. We show that periods in … which this ratio increases coincide with those in which Democrats rule the government and there is more redistribution from …

In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … lifetime earnings risk. Based on a dynamic life-cycle model, we find that redistribution through the tax-and -transfer system … risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime …

There is much evidence that relative income concern reduces subjective wellbeing and raises labour supply - "keeping up …

We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal … partial) insurance against idiosyncratic income shocks, but at the expense of labor supply distortions. A reform which links … show that the progressive labor tax can partially substitute for the redistribution in social security, thus reducing the …

We consider taxation by a utilitarian government in the presence of heterogeneous locations within a country. We show … migration is impossible, a utilitarian government may even transfer income from the poor to the rich, reducing the rents earned … cannot. -- taxes ; land rents ; property values ; migration ; redistribution …

This paper characterizes optimal non-linear income taxation in an economy with a continuum of unobservable productivity … levels and endogenous involuntary unemployment due to frictions in the labor markets. Redistributive taxation distorts labor … redistribution is much more important in our setting than in a comparable Mirrlees (1971) setting. …

taxation in the tradition of Mirrlees (1971). Our results also apply to non-welfarist states which have income redistribution …