Narrow search
Showing 1 - 10 of 97
Cover Image
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 … other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the … relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth …
Persistent link: https://www.econbiz.de/10011978377
Cover Image
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
Cover Image
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
Cover Image
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 … decomposed into differences in the magnitude of transfers (fiscal effort) and in the progressivity of transfers (fiscal …
Persistent link: https://www.econbiz.de/10012009467
Cover Image
Tax policy for inclusive growth in Latin America and the Caribbean
Acosta Ormaechea, Santiago Leonardo Enrique; … - 2022
and improve progressivity by addressing critical design flaws. Possible adverse growth effects could be mitigated by …
Persistent link: https://www.econbiz.de/10013170577
Cover Image
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
Cover Image
Pandemics and inequality : perceptions and preferences for redistribution
Balasundharam, Vybhavi; Dabla-Norris, Era - 2021
about the future, and attitudes about redistribution. We find that women, non-college educated, the unemployed, and those in …
Persistent link: https://www.econbiz.de/10012518743
Cover Image
The political economy of inclusive growth : a review
Dutzler, Barbara; Johnson, Simon; Muthoora, Priscilla - 2021
on the demand and supply side have weakened redistribution over time and contributed to a new wave of populism. We …
Persistent link: https://www.econbiz.de/10012518977
Cover Image
Social versus individual work preferences : implications for optimal income taxation
An, Zhiyong; Coady, David P. - 2022
Persistent link: https://www.econbiz.de/10013169902
Cover Image
Pandemic and progressivity
Klemm, Alexander; Mauro, Paolo - 2021
Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than...
Persistent link: https://www.econbiz.de/10012517935