This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …

different normative focus of the two approaches and show that benefits have other aims than redistribution. Finally, our country …How do different components of the tax and transfer systems affect disposable income inequality? This paper explores … the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality …

benefits that significantly reduce total tax received by the government. We examine the distribution of the tax burden, and … especially how income deciles benefit from the different fiscal benefits, namely tax exemptions, reductions and tax credits. This … income. Some fiscal benefits, notably the tax credit on maternity, are highly progressive. Other fiscal benefits, mainly …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

also scrutinizes how governments affect EOp through the design of their tax and transfer schemes. Our overall results …-Saxon countries. For Eastern Europe, our results are less definite. Looking at the impact of the tax and benefit schemes in the EU, it … can be concluded that both taxes and transfers reduce inequality of opportunities, with social benefits typically playing …

agents' biased perceptions with this information has a significant effect on their stated preferences for redistribution … levels of redistribution when informed of their true ranking. This relationship between biased perceptions and political … attitudes provides an alternative explanation for the relatively low degree of redistribution observed in modern democracies …

. First, it argues that Chile needs to increase income redistribution through its tax and transfer system towards levels …

. This new study, based on more than 20 million tax records over 10 years, examines the highest income earners in Ireland but … income and pay around 2/3 of all income tax. Unlike other OECD countries, the top 1% has not expanded its gross income share …