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Fiscal redistribution and social welfare

Coady, David P.; D'Angelo, Devin; Evans, Brooks - 2019

discussion of fiscal redistribution within the standard social welfare framework, which lends itself to a transparent and … practical evaluation of the extent and determinants of fiscal redistribution. Differences in fiscal redistribution are … determine the factors explaining differences in their fiscal redistribution and to discuss patterns in fiscal redistribution …

Persistent link: https://www.econbiz.de/10012009467

Personal income tax progressivity : trends and implications

Gerber, Claudia; Klemm, Alexander; Liu, Li; Mylonas, Victor - 2018

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a...

Persistent link: https://www.econbiz.de/10011978377

Measuring the redistributive capacity of tax policies

Vellutini, Charles; Benítez, Juan Carlos - 2021

This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the...

Persistent link: https://www.econbiz.de/10012796327

Progress of the personal income tax in emerging markets and developing countries

Benedek, Dora; Benítez, Juan Carlos; Vellutini, Charles - 2022

estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions …

Persistent link: https://www.econbiz.de/10013170532

Social versus individual work preferences : implications for optimal income taxation

An, Zhiyong; Coady, David P. - 2022

Persistent link: https://www.econbiz.de/10013169902

Progressive taxation of extractive resources as second-best optimal policy

Wen, Jean-François - 2018

The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh perspective on its purpose and measurement. Regressive taxes, such as royalties, exist to satisfy policy objectives other than revenue...

Persistent link: https://www.econbiz.de/10011866423

The state and your hard-earned money : a survey on moral perspectives in public finance

Mauro, Paolo - 2021

This note provides an overview of recent studies that have begun to investigate how differing moral perspectives shape attitudes toward tax and spending policies. Recent advances in evolutionary moral psychology and their application to survey-based economic analysis yield promising insights....

Persistent link: https://www.econbiz.de/10012795085

Inequality and Optimal Redistributive Tax and Transfer Policies

Zee, Howell H. - 1999

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...

Persistent link: https://www.econbiz.de/10014400295

The Political Economy of Redistributive Social Security

Pestieau, Pierre - 1999

Population aging puts significant pressure on social security systems that are based mainly on a pay-as-you-go (PAYG) formula and determined by the political process in which both retirees and future retirees participate. This paper demonstrates that in an economic and demographic steady state,...

Persistent link: https://www.econbiz.de/10014400549

Generational Accounts, Aggregate Savings, and Intergenerational Distribution

Buiter, Willem H. - 1996

redistribution associated with the government’s provision of public goods and services and with intergenerational externalities …

Persistent link: https://www.econbiz.de/10014397511

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