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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
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Taxation and Unemployment
Zee, Howell H. - 1996
This paper reviews conceptual linkages between taxation and unemployment, available empirical evidence and country … policy advice on these issues, and tax policy options in addressing the unemployment problem. It concludes that the emphasis … unemployment …
Persistent link: https://www.econbiz.de/10014396074
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Social Security Tax Reform and Unemployment : A General Equilibrium Analysis for France
International Monetary Fund - 1997
various tax rates lead to lower budget deficits in the long run, as a result of an expanding tax base and lower unemployment …
Persistent link: https://www.econbiz.de/10014401626
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Social versus individual work preferences : implications for optimal income taxation
An, Zhiyong; Coady, David P. - 2022
Persistent link: https://www.econbiz.de/10013169902
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Fiscal redistribution and social welfare
Coady, David P.; D'Angelo, Devin; Evans, Brooks - 2019
Fiscal policy is a key tool for achieving distributional objectives in advanced economies. This paper embeds the 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...
Persistent link: https://www.econbiz.de/10012009467
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Progressive taxation of extractive resources as second-best optimal policy
Wen, Jean-François - 2018
The paper provides a critical review of the literature on the concept of progressivity in the taxation of petroleum and mineral resources and offers a fresh perspective on its purpose and measurement. Regressive taxes, such as royalties, exist to satisfy policy objectives other than revenue...
Persistent link: https://www.econbiz.de/10011866423
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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
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Distributional Implications of the VAT Reform in the Philippines
Newhouse, David Locke - 2007
This paper assesses the distributional impact of the recent VAT reform in the Philippines and evaluates alternative methods to mitigate the effects of the reform on poor households. The reform was progressive and relatively well targeted. To alleviate the impact of the reform on the poor,...
Persistent link: https://www.econbiz.de/10014400330
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Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform
Thimann, Christian - 1995
This paper explores the problem of effective taxation at the lower end of the income scale in Germany. For the recipients of social income maintenance--currently about 1.8 million nationals--effective taxation consists not only of the explicit taxation through the tax code but also of the...
Persistent link: https://www.econbiz.de/10014398040
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Are labor market indicators telling the truth? : role of measurement error in the U.S. current population survey
Shibata, Ippei - 2019
approach, the unemployment rate is on average 0.8 percentage points (ppts) higher than the official unemployment rate, with a …-cycle fluctuations in the unemployment rate from job separation, job finding, and participation. Correcting for misclassification changes … unemployment fluctuations, while participation accounts for fewer. The methodology I propose can be applied to any other labor …
Persistent link: https://www.econbiz.de/10012009388