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tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place … between agents on both sides of the poverty line provided they have the same labor time. This requirement is combined with … yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We …
Persistent link: https://www.econbiz.de/10012983894
a wide spectrum of poverty analysts. The statistical properties of the various estimators are also derived in order to … also shows how the pro-poorness of a tax reform depends on one's conception of poverty as well as on the revenue and …
Persistent link: https://www.econbiz.de/10013155005
This paper evaluates the global welfare consequences of increases in mortality and poverty generated by the Covid-19 … years spent in poverty (PY) are conservatively estimated using growth estimates for 2020 and two dierent scenarios for its … 2020, the pandemic (and the observed private and policy responses) has generated at least 68 million additional poverty …
Persistent link: https://www.econbiz.de/10012826740
poverty and income inequality have invited increasing volumes of research focusing on the nexus between equity and efficient … into a middle income country (ADB, 2014). This has stimulated the need to understand causes of inequality and poverty for … poverty because they will substantially undermine the economic growth if left unchecked (ADB, 2014). The objective of this …
Persistent link: https://www.econbiz.de/10013054924
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10013097866
The paper provides a new formulation of the Mirrlees-Seade theo- rem on the positivity of the optimal marginal income tax, under weaker assumptions and in a more general model. The formulation of the the- orem is independent of whether the model involves finitely many types or a continuous type...
Persistent link: https://www.econbiz.de/10010264806
The paper provides a new proof of the positivity of the optimal marginal income tax, in a more general model, under weaker assumptions. The analysis focusses on the (weakly) relaxed problem in which upward incentive constraints are replaced by a monotonicity condition on consumption. Without...
Persistent link: https://www.econbiz.de/10010274226
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10013051448
We analyze to which extent social inequality aversion differs across nations when controlling for actual country differences in labor supply responses. Towards this aim, we estimate labor supply elasticities at both extensive and intensive margins for 17 EU countries and the US. Using the same...
Persistent link: https://www.econbiz.de/10013086204
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10013153308