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Data for the United States and countries in Western Europe indicate a negative correlation between the dependency ratio and both labor tax rates and the generosity of social transfers, after controlling for other factors that influence the size of the welfare state. This is despite the increased...
Persistent link: https://www.econbiz.de/10014399587
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
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
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
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
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
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
redistribution associated with the government’s provision of public goods and services and with intergenerational externalities …
Persistent link: https://www.econbiz.de/10014397511
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
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