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of income and wealth and interest into the taxation of wealth for redistributive purposes has largely increased. By … analysis of taxes on wealth and wealth transfers. Second, we evaluate redistributive effects of tax-benefit systems against the … joint income-wealth distribution instead of income only. We show that expressing living standards in terms of both income …
Persistent link: https://www.econbiz.de/10011864870
Many researchers and policymakers have made strong arguments for broadening the taxes on wealth and its returns …. Although the theoretical literature on (optimal) wealth taxation is growing, there exists a large void in empirical research …. This paper addresses this void by analysing the redistributive and budgetary impact of wealth taxes in six European …
Persistent link: https://www.econbiz.de/10012293638
Over the past years, the number of university graduates increased at an unprecedented rate in Great Britain. We analyse how this higher education (HE) expansion affected inequality in household net incomes in the 2000s. We show that, all else being equal, education composition changes led to...
Persistent link: https://www.econbiz.de/10012105892
EUROMOD with dimensions like wealth taxation, incentives for wealth accumulation and asset tests determining benefit …
Persistent link: https://www.econbiz.de/10011584120
Means-tested transfer schemes in Europe and elsewhere tend to include not only income tests but also asset tests of various sorts. The role of asset tests in minimum income protection provisions has been extensively researched in the Anglo-Saxon context. Far fewer authors have assessed the role...
Persistent link: https://www.econbiz.de/10012210725
The effect of demographic change on the labor force and on fiscal revenues is topical in light of potential pension shortfalls. This paper evaluates the effect of demographic changes between 2010 and 2030 on labor force participation and government budgets in the EU-27. Our analysis involves the...
Persistent link: https://www.econbiz.de/10011449184
This paper assesses the effect of key demographic changes (population ageing and upskilling) that are expected by 2030 on the income distribution in the EU-27 and examines the potential of tax-benefit systems to counterbalance negative developments. Theory predicts that population ageing should...
Persistent link: https://www.econbiz.de/10011864961
Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als eine der Hauptursachen für vergleichsweise schwaches Wachstum und hohe Arbeitslosigkeit gilt, werden in der wirtschaftspolitischen Debatte vermehrt Reformen des progressiven...
Persistent link: https://www.econbiz.de/10003741753
The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...
Persistent link: https://www.econbiz.de/10003741763
Eurostat data shows that children and elderly are especially at risk of being in poverty. In 2004 the average rates of poverty risk in the European Union for these groups were about 19%. In Poland, the rate was 29% for children and only 7% for the elderly. We examine the role of the tax-benefit...
Persistent link: https://www.econbiz.de/10003741767