Showing 1 - 10 of 13
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
measuring poverty among refugee populations. However, refugee data remain scarce, particularly in relation to the measurement of … income, consumption, or expenditure. This paper offers a first attempt to measure poverty among refugees using cross … system, the proposed methodology offers out-of-sample predicted poverty rates.These estimates are not statistically different …
Persistent link: https://www.econbiz.de/10012857830
Household consumption surveys do not typically cover refugee populations, and poverty estimates for refugees are rare …. This paper tests the performance of a recently developed cross-survey imputation method to estimate poverty for a sample of … proposed method offers poverty estimates based on administrative data that are mostly statistically insignificantly different …
Persistent link: https://www.econbiz.de/10013216564
Using representative income and time use-data from the German Socio-Economic Panel (SOEP), we estimate non-monetary income advantages arising from home production and analyse their impact on economic inequality. As an alternative to existing measures, we propose a predicted wage approach based...
Persistent link: https://www.econbiz.de/10012764657
The aim of this paper is to estimate income advantages arising from publicly provided education and to analyse their impact on the income distribution in Germany. Using representative micro-data from the SOEP and considering regional and education-specific variation, from a cross-sectional...
Persistent link: https://www.econbiz.de/10013316929
Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristics. We fully characterize optimal tax parameters for the cases in which budget sets are convex...
Persistent link: https://www.econbiz.de/10013119548
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10013099748
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10013104953
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10013159339
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle income...
Persistent link: https://www.econbiz.de/10012831974