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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
This paper deals with concepts of multidimensional poverty measurement and applies them to Germany. Three concepts of … poverty are examined and included into one multidimensional approach: economic well being, capability and social exclusion …, and the influence of changing levels of substitutability between achievements on the poverty dimensions is examined. It …
Persistent link: https://www.econbiz.de/10013143684
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
By inverting Saez (2002)'s model of optimal income taxation, we characterize the redistributive preferences of the Irish government between 1987 and 2005. The (marginal) social welfare function revealed by this approach is consistently comparable over time and show great stability despite...
Persistent link: https://www.econbiz.de/10013137249
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
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
Extending the traditional income poverty concept by multidimensional poverty has been of growing interest within the … last years. This paper contributes with an analysis of interdependent multidimensional (IMD) poverty intensity of time and … income, which in particular restricts social participation. The interdependency of the multiple poverty dimensions under a …
Persistent link: https://www.econbiz.de/10013119297
from unemployment, poverty, physical ill health, and mental illness. The largest proportion suffer from mental illness …. Multiple regression shows that mental illness is not highly correlated with poverty or unemployment, and that it contributes … more to explaining the presence of misery than is explained by either poverty or unemployment. This holds both with and …
Persistent link: https://www.econbiz.de/10013016269
This paper analyses the duration of child poverty in Germany. In our sample, we observe the entire income history from … the individuals' birth to their coming of age at age 18. Therefore we are able to analyze dynamics in and out of poverty … poverty exit and re-entry to be correlated even after controlling for observable characteristics and also account for …
Persistent link: https://www.econbiz.de/10013317211
This paper offers a descriptive portrait of income poverty among children in Germany between the early 1980s and 2001 … poverty rates, rates of entry to and exit from poverty, and the duration of time spent in and out of poverty. The analysis … focuses upon comparisons between East and West Germany, by family structure, and citizenship status. Child poverty rates have …
Persistent link: https://www.econbiz.de/10013318645