Similar Search Results

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

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

On the Measurement of Horizontal Inequity

Lambert, Peter J. - 1995

This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value judgments about the nature and magnitude of an inequity. These measures are...

Persistent link: https://www.econbiz.de/10014398202

Tax Burden and Migration : A Political Economy Perspective

Sadka, Efraim - 1997

The extent of taxation and redistribution policy is generally determined at a political-economy equilibrium by a … tax burden and less redistribution than no migration, even though the migrants join the pro-tax coalition …

Persistent link: https://www.econbiz.de/10014403302

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

Income Inequality and Redistributive Government Spending

International Monetary Fund - 2003

The paper examines empirically the question of whether more unequal societies spend more on income redistribution than … argued that unequal societies may spend less on redistribution because of capital market imperfections. Based on different … redistribution …

Persistent link: https://www.econbiz.de/10014400085

Dominance Testing of Social Sector Expenditures and Taxes in Africa

Sahn, David E. - 1999

This paper examines the progressivity of social sector expenditures and taxes in eight sub-Saharan African countries. It uses dominance tests to determine whether health and education expenditures redistribute resources to the poor. The paper finds that social services are poorly targeted. Among...

Persistent link: https://www.econbiz.de/10014400545

Income Distribution and Tax and Government Social Spending Policies in Developing Countries

Chu, Ke-young - 2000

This paper reviews income distribution in developing (and transition) countries in recent decades. On average, before-tax income distribution in developing countries is less unequal than in industrial countries. However, unlike industrial countries, developing countries in general have not been...

Persistent link: https://www.econbiz.de/10014399811

Taxation in Latin America : Structural Trends and Impact of Administration

Shome, Parthasrathi - 1999

From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster....

Persistent link: https://www.econbiz.de/10014401124

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

1
2
3
4
5
6
7
8
9
10
Next
Last