Showing 1 - 10 of 1,544
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 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
recent targeted spending reviews. The results suggest that social protection spending should aim to improve redistribution …
Persistent link: https://www.econbiz.de/10012170110
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
Absolute poverty has dropped markedly in Bulgaria but income inequality has increased substantially in the aftermath of … redistribution. The redistributive role of direct taxation has declined with the introduction of a flat tax and social spending is …
Persistent link: https://www.econbiz.de/10012300609
under review accrues to families whose own resources fall short of the poverty line. The paper then proposes a new means …
Persistent link: https://www.econbiz.de/10014401369
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