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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

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

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

Tax policy and inclusive growth

Abdel-Kader, Khaled; Mooij, Ruud A. de - 2020

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, id est in … support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design …